New Delhi, April 4: From the new fiscal year all the IT (Income Tax) department will communicate online for the proceedings between taxpayer and taxman. This was announced by the CBDT (Central Board of Direct taxes) on Monday. This is being done to reduce human intervention and to curb corruption complaints. A new link or window called ‘e-proceeding’ will soon be introduced on the e-filing website of the department, which is used by taxpayers to file their Income Tax Returns (ITRs) at present. Also Read - India's Direct Tax, Advance Tax Collections Grow Despite Covid Pandemic, Net Collections at Rs 9.45 lakh crore
The website has been linked to the internal online business application portal of the tax department so that the Assessing Officer (AO) can undertake the new regime where a taxpayer will not have to visit the I-T office for regular issues like scrutiny issues and grievances related to his or her refunds or tax filing, among others. Also Read - Government Extends Last Date For Linking Aadhaar with PAN from 31st March to June 30 | Details Here
A notification in this regard was today issued by the Central Board of Direct Taxes (CBDT), the policy-making body of the tax department. Also Read - After Banning TikTok, India Freezes Bank Accounts of ByteDance For Alleged Tax Evasion: Report
The CBDT directive added the new procedure of e-communication is “applicable to all proceedings under the Income Tax Act, 1961 under this notification as enabled from time to time”.
The new regime of e-communication is, however, voluntary and a taxpayer can take a call on whether to conduct his dealing with the taxman over the e-system or through the existing procedure of manual submissions of documents by visiting the I-T department office.
Once a taxpayer registers on the web portal, he or she will get a confirmation SMS and email on their registered mobile number and email ID, indicating success.
“The functionality to conduct e-proceeding will be available for all types of notice, questionnaire, letter issued under various sections of the I-T Act. For example, hearing notice for assessment proceedings under sections 143(3), 147, 263 or 264 etc, proceedings under section 154 and hearing under various sections for penalty.
“Proceedings in first appeal for hearing notice, proceedings for granting or rejecting registration applications under section 12AA, 80G under exemptions, seeking clarification for resolving e-nivaran grievances etc. can also be conducted using the e-proceeding functionality using electronic communication of notice or any document by any Income Tax authority and electronic submission of response by assessee,” it said.
All such e-communication by the taxman to the taxpayer will bear the official email of the Assessing Officer (AO) with the email domain being ‘@incometax.gov.in’.
It added “on delivery of the notice, questionnaire or letter to the assessee under e-proceeding tab in the e-filing website of the department – https:// incometaxindiaefiling.gov.in – the assessee will be able to submit his response along with attachments on the e-filing website”.
It added that timelines will also be set for the new process to work smoothly and with all legal sanctity to such processes.