CBDT PLANS TO USE EMAIL BASED PAPERLESS SCRUTINY ASSESSMENT
In an attempt to support the digital India campaign of Prime Minister Narendra Modi and bring the infrastructure facilities in India a step ahead, improvise the tax-payer services and usher in a paperless environment the Central Board of Direct Taxes (CBDT) has planned to use e-mails for the Paperless Assessment Proceedings Vide Circular No.F. No. 225/267/2015-ITA-II. Click here to read the notification.
The Email based, Paperless Assessment Proceeding is an appreciable attempt by CBDT wherein it has instructed the Chief Commissioners of Income Tax of (for non-corporate charges at these five locations) Delhi, Mumbai, Bengaluru, Ahmedabad and Chennai to set up a pilot-project wherein the questionnaires, notices etc. are communicated to the assesses using e-mail and their revert is recorded in the same medium.
AIM BEHIND THE INTRODUCTION OF PAPERLESS ASSESSMENT PROCEEDINGS
The main aim behind this initiative is to eliminate the necessity of visiting the Income Tax Offices by the assessee especially in cases with minor issues wherein he can satisfy the observations of the AO without physical presence.
This initiative shall also ensure the level of corruption to go down in the Income Tax Department and simultaneously quick disposal of the cases.
IMPELEMENTATION OF PAPERLESS ASSESSMENT PROCEEDINGS
The Paperless Assessment Proceedings project is planned to be implemented as follows-
- Initial identification of 100 cases for e-hearing. These cases could be indentified in each of these charges and major part of assessment proceeding should be conducted in electronic mode.
- The cases so selected should be those which have been selected for scrutiny on the basis of AIR/CIB information or non-matching of Tax Credit as reflected in Form 26AS.
- Initially only the willing tax-payers shall be considered under the Paperless Assessment Proceeding
- The departmental officers shall interact with the assesses, through their official e-mail IDs, on the registered e-mail ID of the tax-payer as mentioned in their respective returns of income.
It is a very welcome initiative by the department. We look forward to more of such user and technology friendly initiatives. Wishing the department luck for the success of the Paperless Assessment Proceedings – Pilot Project.
Contributed by: Heer Gajjar, KCJM
You can reach out to her on email@example.com