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Conduct of Assessment Proceedings in scrutiny cases electronically- regd.

Income Tax - Instruction No. 01/2018 - Dated:- 12-2-2018 - Instruction No. 01/2018 Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes North Block, New Delhi, the 12th of February, 2018 Subject: Conduct of Assessment Proceedings in scrutiny cases electronically-regd. Sub-section (23C) of Section 2 of the Income-tax Act, 1961 (Act), applicable from 01.06.2016, provides that "hearing" includes communication of data and documents through electronic .....

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in revised 143(2) notice(s) for conduct of assessment proceedings electronically, it is hereby directed that except for search related assessments, proceedings in other pending scrutiny assessment cases shall be conducted only through the E-Proceeding' functionality in ITBA/E-filing. However, in cases where the concerned assessee objects to conduct of assessment proceedings electronically through the 'E-Proceeding' facility, such cases, for the time-being, may be kept on hold. 3. Fu .....

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current year itself. The list of such stations shall be specified by the Pr. DGlT(Systems). Accordingly, at these stations, till 31.03.2018, the assessment proceedings in cases to be completed as per Central Action Plan target, may be conducted manually if e-assessment is not possible. It is reiterated that at other stations covered under para 2 above, subject to exceptions mentioned therein, the assessments would be conducted electronically only. 4. Some of the important procedural aspects whi .....

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ome-tax Rules, 1962. 4.2 Use of digital signature by Assessing Officer: All departmental orders/communications /notices being issued to the assessee through the 'e-Proceeding' facility are to be signed digitally by the Assessing Officer. 4.3 Time for compliance: Online submissions may be filed till the office hours on the date stipulated for compliance. 4.4 Availability of facility for electronic submission of documents in time barring situation or where case has been finally heard by th .....

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