{"id":256721,"date":"2021-11-03T17:30:07","date_gmt":"2021-11-03T12:00:07","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=256721"},"modified":"2021-11-03T16:49:39","modified_gmt":"2021-11-03T11:19:39","slug":"cbdt-notifies-e-settlement-scheme-2021","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2021\/11\/03\/cbdt-notifies-e-settlement-scheme-2021\/","title":{"rendered":"CBDT notifies e-Settlement Scheme, 2021"},"content":{"rendered":"<p style=\"text-align: justify;\">The Central Board of Direct Taxes has notified the e-Settlement Scheme, 2021 vide notification dated November 1, 2021.<\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify;\">Key features of the e-Settlement Scheme are:<\/p>\n<ul>\n<li style=\"text-align: justify;\">The Scheme shall be applicable to pending applications in respect of which the applicant has not exercised the option under sub-section (1) of section 245M of the Act and which has been allotted or transferred by Central Board of Direct Taxes to an Interim Board.<\/li>\n<li style=\"text-align: justify;\">Section 245M(1) notifies that the assessee who had filed such application may withdraw such application within a period of three months from the date of commencement of the Finance Act, 2021 and intimate the Assessing Officer about the same.<\/li>\n<li style=\"text-align: justify;\">Interim Board shall conduct e-settlement of pending applications allocated or transferred to it and it shall have such income-tax authority, ministerial staff, executive or consultant to assist the members of the Interim Board, as considered necessary by Central Board of Direct Taxes.<\/li>\n<li style=\"text-align: justify;\">Under this scheme, all communications between the Interim Board and the applicant, or his authorised representative, shall be exchanged by electronic mode; Provided that any application received in a mode other than electronic mode by the Interim Board may be forwarded to the Principal Commissioner or the Commissioner electronically, to the extent technologically feasible.<\/li>\n<li style=\"text-align: justify;\">Every notice or order or any other electronic communication under this Scheme from the Interim Board shall be delivered to the addressee, being the applicant by sending an e-mail to the registered email address of the applicant or his authorised representative.<\/li>\n<li style=\"text-align: justify;\">Applicant shall not be required to appear either personally or through an authorized representative in connection with any proceedings under this Scheme before the Interim Board or before any Income-tax Authority or ministerial staff posted with the Interim Board.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<hr \/>\n<h4><span style=\"color: #0000ff;\">*Tanvi Singh, Editorial Assistant has reported this brief.<\/span><\/h4>\n","protected":false},"excerpt":{"rendered":"<p>The Central Board of Direct Taxes has notified the e-Settlement Scheme, 2021 vide notification dated November 1, 2021. &nbsp; Key features of <\/p>\n","protected":false},"author":121,"featured_media":253009,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[4,1193],"tags":[],"class_list":["post-256721","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legislationupdates","category-notifications"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.4 (Yoast SEO v27.4) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>CBDT notifies e-Settlement Scheme, 2021 | SCC Times<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.scconline.com\/blog\/post\/2021\/11\/03\/cbdt-notifies-e-settlement-scheme-2021\/\" \/>\n<meta property=\"og:locale\" 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