{"id":258532,"date":"2021-12-15T11:30:45","date_gmt":"2021-12-15T06:00:45","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=258532"},"modified":"2021-12-15T11:23:13","modified_gmt":"2021-12-15T05:53:13","slug":"communications-exclusively-by-electronic-mode-vide-e-verification-scheme-2021-notified-by-cbdt","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2021\/12\/15\/communications-exclusively-by-electronic-mode-vide-e-verification-scheme-2021-notified-by-cbdt\/","title":{"rendered":"Communications exclusively by electronic mode vide e-Verification Scheme, 2021, notified by CBDT"},"content":{"rendered":"<p style=\"text-align: justify;\">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.<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"text-align: justify;\">Key highlights of the scheme are:<\/h4>\n<ul style=\"text-align: justify;\">\n<li>The scope of the Scheme shall be in respect of:<\/li>\n<\/ul>\n<ol>\n<li style=\"list-style-type: none;\">\n<ol style=\"text-align: justify;\">\n<li>calling for information under section 133 of the Act;<\/li>\n<li>collecting certain information under section 133B of the Act;<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<ul style=\"text-align: justify;\">\n<li>calling for information by the prescribed income-tax authority under section 133C of the Act;<\/li>\n<\/ul>\n<ol>\n<li style=\"list-style-type: none;\">\n<ol style=\"text-align: justify;\">\n<li>exercise of power to inspect registers of companies under section 134 of the Act<\/li>\n<li>exercise of power of Assessing Officer under section 135 of the Act<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<ul style=\"text-align: justify;\">\n<li>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-<\/li>\n<\/ul>\n<ol>\n<li style=\"list-style-type: none;\">\n<ol style=\"text-align: justify;\">\n<li>the Director General of Income-tax (Intelligence and Criminal Investigation);<\/li>\n<li>the Commissioner of Income-tax in charge of the Centralised Processing Centre for processing of returns;<\/li>\n<li>the Commissioner of Income-tax in charge of the Centralised Processing Centre (TDS) for processing of statement of tax deducted at source;<\/li>\n<li>any other authority, body or person.<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<ul style=\"text-align: justify;\">\n<li>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.<\/li>\n<li>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.<\/li>\n<li>All communications shall be in electronic mode.<\/li>\n<li>An electronic record shall be authenticated by the \u2013<\/li>\n<\/ul>\n<ol>\n<li style=\"list-style-type: none;\">\n<ol style=\"text-align: justify;\">\n<li>Commissioner of Income-tax (e-Verification) or the Prescribed Authority, as the case may be, by affixing its digital signature;<\/li>\n<li>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<\/li>\n<li>communicating through his registered e-mail address.<\/li>\n<\/ol>\n<\/li>\n<\/ol>\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-Verification Scheme, 2021 vide notification dated December 13, 2021, for collection of information <\/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-258532","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 v26.4 (Yoast SEO v26.4) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Communications exclusively by electronic mode vide e-Verification Scheme, 2021, notified by CBDT | SCC Times<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, 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determined vide Faceless Jurisdiction of Income-tax Authorities Scheme, 2022","author":"Prachi Bhardwaj","date":"March 30, 2022","format":false,"excerpt":"On March 28, 2022, Ministry of Finance has issued Faceless Jurisdiction of Income-tax Authorities Scheme, 2022 which will come in force with immediate effect. \u00a0 By this Scheme and Section 130 of Income Tax Act, 1961 (Act), Central Government determines the jurisdiction of Income Tax Authorities in Faceless\/e-Assessment of taxes.\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation 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3x"},"classes":[]},{"id":256721,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/11\/03\/cbdt-notifies-e-settlement-scheme-2021\/","url_meta":{"origin":258532,"position":1},"title":"CBDT notifies e-Settlement Scheme, 2021","author":"Prachi Bhardwaj","date":"November 3, 2021","format":false,"excerpt":"The Central Board of Direct Taxes has notified the e-Settlement Scheme, 2021 vide notification dated November 1, 2021. \u00a0 Key features of the e-Settlement Scheme are: 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\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation 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Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"delhi high court","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/05\/delhi-high-court.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/05\/delhi-high-court.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/05\/delhi-high-court.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/05\/delhi-high-court.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":244346,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/02\/24\/faceless-assessment-1st-amendment-scheme-2021\/","url_meta":{"origin":258532,"position":3},"title":"Faceless Assessment (1st Amendment) Scheme, 2021","author":"Editor","date":"February 24, 2021","format":false,"excerpt":"The Central Board of Direct Taxes has notified the \u2018Faceless Assessment (1st Amendment) Scheme, 2021\u2019 which seeks to amend Faceless Assessment Scheme, 2019, by way of substituted Procedure for assessment. The following procedure has been introduced in the Amendment: National e-Assessment Centre The National e-Assessment Centre shall serve a notice\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/02\/Faceless.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/02\/Faceless.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/02\/Faceless.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/02\/Faceless.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/02\/Faceless.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":85371,"url":"https:\/\/www.scconline.com\/blog\/post\/2016\/11\/14\/the-employees-provident-funds-sixth-amendment-scheme-2016-notified\/","url_meta":{"origin":258532,"position":4},"title":"The Employees\u2019 Provident Funds (Sixth Amendment) Scheme, 2016, notified","author":"Saba","date":"November 14, 2016","format":false,"excerpt":"G.S.R.1065(E).\u2014In exercise of the powers conferred by Section 5 read with sub-section (1) of Section 7 of \u00a0Employees\u2019 Provident Funds and Miscellaneous Provisions Act, 1952 (19 of 1952), the Central Government hereby\u00a0makes the following Scheme further to amend the Employees\u2019 Provident Funds Scheme, 1952, namely:- 1. (1) This Scheme may\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/12\/DSC_4762-e1474523869607.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/12\/DSC_4762-e1474523869607.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/12\/DSC_4762-e1474523869607.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/12\/DSC_4762-e1474523869607.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/12\/DSC_4762-e1474523869607.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":332122,"url":"https:\/\/www.scconline.com\/blog\/post\/2024\/09\/30\/assessing-officer-cannot-issue-reassessment-notice-under-section-148-on-mere-change-of-opinion-for-material-already-scrutinised-guj-hc\/","url_meta":{"origin":258532,"position":5},"title":"Can income-tax reassessment notice under S. 148 be issued on &#8216;change of opinion&#8217; for material scrutinised in previous assessment? Gujarat HC answers","author":"Editor","date":"September 30, 2024","format":false,"excerpt":"Documents relating to proof of deduction under Section 54F of the Act; Bank statement showing payment for above deduction; Statement justifying sale consideration; Working of capital gain were all furnished by the assessee.","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Gujarat High Court","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Gujarat-High-Court.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Gujarat-High-Court.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Gujarat-High-Court.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Gujarat-High-Court.webp?resize=700%2C400&ssl=1 2x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/258532","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/121"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=258532"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/258532\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/253009"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=258532"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=258532"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=258532"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}