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Procedure Formats and Standards for ensuring secured transmission of electronic communication including scrutiny assessment u/s 143(3)

Income Tax - 2/2016 - Dated:- 3-2-2016 - DGIT(S)/DIT(S)-3/AST/Paperless Assessment Proceedings/96/2015-16 Government of India Ministry of Finance Central Board of Direct Taxes Directorate of Income Tax (Systems) Notification No. 2/2016 New Delhi, 3rd day of February, 2016 Subject: Procedure, Formats and Standards for ensuring secured transmission of electronic communication -reg. Sub-Section (1) of of Section 282 of the Income Tax Act 1961, (the Act) provides that the service of a notice or summ .....

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Information Technology Act, 2000 (21 of 2000); or (d) by any other means of transmission of documents as provided by rules made by the Board in this behalf. Further, Sub-Section (2) of Section 282 of the Income Tax Act 1961 provides that the Central Board of Direct Taxes(' Board') may make rules providing for the addresses (including the address for electronic mail or electronic mail message) to which the communication referred to in sub-section (1) of Section 282 may be delivered or tr .....

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last income-tax return furnished by the addressee; or (iii) in the case of addressee being a company, email address of the company as available on the website of Ministry of Corporate Affairs; or (iv) any email address made available by the addressee to the income-tax authority or any person authorised by such income-tax authority." 3. Sub Rule (3) of Rule 127 of the Income Tax Rules 1962, states The Principal Director General of Income-tax(Systems) or the Director General of Income-tax(Sys .....

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ed transmission of electronic communication. 5. For the purposes of this notification, the expression, i. "electronic communication" means electronic mail or electronic mail message or the display of an electronic record on the website of the Income Tax Department as may be specified. ii. "electronic mail" and "electronic mail message" (hereinafter referred to as "email") shall have the meanings as assigned to them in Explanation to section 66A of the Info .....

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onic communication is specified as under: a. The email address of the assessee to be used for the purpose of electronic communication shall be as specified in Sub-Clause (b)(i) or(ii) or(iii) of Sub Rule 2 of Rule 127 of Income Tax Rules 1962. b. The assessee may furnish a letter to the Assessing Officer (hereinafter referred to as "AO") providing any other email address as specified in Sub-Clause (b)(iv) of Sub Rule 2 of Rule 127 of Income Tax Rules 1962.The email address so provided .....

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issue all statutory notices/questionnaires including notice u/s 143(2) and notice u/s 142 (1) of the Income Tax Act 1961 from his designation email address to the assessee's email address. e. For the purpose of electronic communication, the AO shall attach the scanned copy of the notice under section 143(2) or 142(1) bearing his/her signature in PDF format to the email being sent to the assessee. f. In response to the notice, assessee shall, using his primary email address, submit the detail .....

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te in the footer to which the attachment relates and number the pages in continuation for all attachments to ensure proper linkage, e. g. Any email, in response to the notice issued by the AO, received from the primary email address of the assessee shall be considered as a valid response to the notice. h. For the purpose of keeping an audit trail of notices/questionnaire issued by AO to assessee and the assessee's response with supporting documents as attachments, a copy of the email shall b .....

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email on the primary email address, the notices shall be sent to other email addresses of the assessee available with the department as mentioned in Sub Rule (2) of Rule 127. j. In a case where a notice is not sent by email due to any reason including technical reasons such as email failure or mailbox full etc., but sent by other valid mode of service as prescribed in the IT Act 1961, the same shall constitute valid service. The AO shall record reasons in writing for not serving notice by email. .....

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