Communications exclusively by electronic mode vide e-Verification Scheme, 2021, notified by CBDT

CBDT

The Central Board of Direct Taxes has notified the e-Verification Scheme, 2021 vide notification dated December 13, 2021, for collection of information of assessee by the assessing officer.

 

Key highlights of the scheme are:

  • The scope of the Scheme shall be in respect of:
    1. calling for information under section 133 of the Act;
    2. collecting certain information under section 133B of the Act;
  • calling for information by the prescribed income-tax authority under section 133C of the Act;
    1. exercise of power to inspect registers of companies under section 134 of the Act
    2. exercise of power of Assessing Officer under section 135 of the Act
  • The scheme shall be applicable for processing or utilisation of the information which is in possession of the Principal Director General of Income-tax (Systems) or Director General of Income-tax (Systems), as the case may be; or made available to the Principal Director General of Income-tax (Systems)or Director General of Income-tax (Systems), as the case may be, by-
    1. the Director General of Income-tax (Intelligence and Criminal Investigation);
    2. the Commissioner of Income-tax in charge of the Centralised Processing Centre for processing of returns;
    3. the Commissioner of Income-tax in charge of the Centralised Processing Centre (TDS) for processing of statement of tax deducted at source;
    4. any other authority, body or person.
  • The Commissioner of Income-tax (e-Verification) shall process the information made available to it for initial e-verification. The initial e-verification by the Commissioner of Income-tax (e-verification) shall be through an automated issuance of communication to the source from where the information is received and the Principal Director General of Income-tax (Systems) or Director General of Income-tax (Systems), as the case may be, shall enable such automated communication.
  • Further, no person shall be required to appear personally or through authorised representative before the Prescribed Authority in connection with any proceedings. In exceptional cases, where personal appearance is requested by such person, the Prescribed Authority may allow personal appearance through video conferencing or video telephony, to the extent technologically feasible.
  • All communications shall be in electronic mode.
  • An electronic record shall be authenticated by the –
    1. Commissioner of Income-tax (e-Verification) or the Prescribed Authority, as the case may be, by affixing its digital signature;
    2. person or his authorised representative, by affixing his digital signature if he is required under the rules to furnish his return of income under digital signature, and in any other case, by
    3. communicating through his registered e-mail address.

 


*Tanvi Singh, Editorial Assistant has reported this brief.

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