Central Board of Direct Taxes (CBDT) has released notification on new centralized communication scheme for Income Tax E-Assessment. Subsequently, central government will now serve e-notices to all income tax payers. Accordingly, this scheme will help in establishing a countrywide paperless interface between taxman and assessee.
For this scheme, govt. will establish an Internet based Independent Centralized Communication Center (CCC) in the Income Tax department. This will facilitate easy issuance of notice to any person (section 133C of Income Tax Act) for furnishing information / documents (for verification purpose) to the taxman.
As per the Notification dated 22 February 2018, CBDT (policy making body of tax dept.) stated that there is no requirement of appearing personally or through any authorized representative before the designated Income Tax dept. authority at CCC to proceed the matter.
Income Tax E-Assessment – CBDT Centralized Communication Scheme
As per the official notification, all the designated tax dept. officials will now issue notices by using their digital signatures. Accordingly, these officials will then send these notices to assesses through e-mail followed by another intimation through text message.
Govt. will keep machine readable device at every CCC for electronic assessment of tax returns and receive responses from taxpayers. CCC will run a sustained campaign through e-mails, SMS, reminders, letters, phone calls for taxpayer compliance. Moreover, CCC will also set up call center to resolve the queries and grievances of taxpayers.
This I-T e-assessment will eliminate any person-to-person contact which will lead to greater efficiency and transparency. CBDT notification is next step for implementing e-assessment project pan India. Two officers will handle taxpayer e-assessment under this new scheme. Previously, the existing system involves single Assessing Officer (AO).
CBDT New Communication Scheme – Income Tax E-Assessment Implementation
Central govt. will launch this scheme in all cities where Income Tax dept. has an officer of Principal Commissioner rank. For the past few years, CBDT has successfully carried out pilot project and dept. has resolved 60,000 limited scrutiny cases and few full scrutiny cases.
This new e-communication scheme is voluntary as taxpayers can decide whether to opt for e-system dealings or through existing procedure of manual submission of documents. Moreover after taxpayers registration on I-T web portal, they will get confirmation through e-mail as well as text message. This new scheme will remain applicable to all type of e-proceedings – notices, questionnaires and letters under I-T Act.