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Procedure Formats and Standards for ensuring secured transmission of electronic communication

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 Sub : -reg. Sub-section (1) of of section 282 of the Income Tax Act 1961, (the Act) provides that the service of a notice or summon or requisition or order or any other communication under the Act (hereafter in this section ref .....

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ents 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 transmitted to the person therein named. 2. Accordingly, Board vide Income-tax (18th Amendment) Rules .....

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y, 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(Systems) shall specify the and shall also be responsible for formulating and implementing appropriate .....

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cified. 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 Information Technology Act, 2000 (21 of 2000). iii. "electronic record" means data, record or data generated, image or sound stored, received or sent in an electronic form or micro film or computer generated micro fiche as defined in Clause (t) of sub-section (1) of section 2 of In .....

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ss as specified in sub-clause (b)(iv) of sub-rule 2 of rule 127 of Income tax rules 1962.The email address so provided shall be the primary email address for the purpose of issuing electronic communication under this notification once such letter is received by the AO. Otherwise, the existing email as per (a) above would be the primary email. c. The email address to be used by the AO for the purpose of electronic communication under this notification shall be his official designation based email .....

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g sent to the assessee. f. In response to the notice, assessee shall, using his primary email address, submit the details called for, to the designation email address of the AO. All supporting documents shall be submitted as attachment in Portable Document Format (PDF) to the email being sent to the AO. In case the total size of the attachments exceed 10 MB then the assessee shall split the attachment and send in as many emails as may be required to adhere to the limit of attachment size of 10 M .....

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y AO to assessee and the assessee's response with supporting documents as attachments, a copy of the email shall be marked to e-assessment@incometax.gov.in with the subject line as under: Subject in email From AO to assessee - should be in the format: "PAN (eg-XXXXX1234X)- AY (eg-AY2013-14)- Notice u/s ____-N" (N is the serial number of the notice. eg. Notice u/s ____-1, Notice u/s ____-2 etc.). Subject in email from assessee to AO- should be in the format: "PAN (eg- XXXXX1234 .....

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in the IT Act 1961, the same shall constitute valid service. The AO shall record reasons in writing for not serving notice by email. A copy of the email error message as received by the AO will be forwarded to the email ID e-assessment@incometax.gov.in with the Subject line in email as: "PAN (eg- XXXXX1234X)- AY (egAY2013-14)-Error" k. In a case where a reply by taxpayer is not sent by email due to technical reasons such as email failure or mailbox full etc., but sent or delivered phy .....

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