CBDT informs E-Verification Scheme, 2021, Collection of Information of Assesse by Assessing Officer

CBDT informs E-Verification Scheme, 2021, Collection of Information of Assesse by Assessing Officer

The Central Board of Direct Taxes (CBDT) updates the e-Verification Scheme, 2021 for the Collection of Information of Assesse by the AO.

Under section 133 of the Act, this Scheme will be applicable for calling of information. It will collect certain information under section 133B of the Act, calling for information by the prescribed income-tax authority under section 133C of the Act. Exercise of power to review registers of companies under section 134 of the Act and exercise of the power of Assessing Officer under section 135 of the Act.

Further, the Scheme shall be applicable to exercise the functions 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. It's made available to the Principal Director General of Income-tax (Systems) or Director General of Income-tax (Systems), as the case may be, by the Director-General of Income-tax (Intelligence and Criminal Investigation). The Commissioner of Income-tax in charge of the Centralised Processing Centre for processing of returns, the Commissioner of Income-tax in charge of the Centralised Processing Centre (TDS) for processing of statement of tax deducted at source, or any other authority, body or person.

The Principal Director General of Income-tax (Systems) or the Director-General of Income-tax (Systems), as the case may be, with the approval of the Board, shall create a procedure to casually distribute or shift the information to the Prescribed Authority.

No person will be required to appear personally or through authorised representative before the Prescribed Authority linking any proceedings. In outstanding cases, where personal appearance is requested by such person, the Prescribed Authority may permit personal appearance through video conferencing or video telephony, to the extent technologically practicable.

All the communications between the Commissioner of Income-tax (e-Verification) and various authorities from whom the information is received, will be in the electronic mode. All communications between the Commissioner of Income-tax (e-Verification) and the Director-General of Income-tax (Intelligence and Criminal Investigation), will be in the electronic mode. Every notice or any other communication under this Scheme from the Prescribed Authority will be delivered to the person or his authorised representative electronically, to the extent technologically feasible; the person or the authorised representative will furnish his response to any notice or any other electronic communication, under this Scheme, to the Prescribed Authority electronically, to the extent technologically feasible. All communications between the Commissioner of Income Tax (e-Verification) and the Faceless Assessing Officer or the Jurisdictional Assessing Officer shall be led by the Principal Director General of Income-tax (Systems) or the Director-General of Income-tax (Systems), as the case may be.

An electronic record will be authenticated by the Commissioner of Income-tax (e-Verification) or the Prescribed Authority, as the case may be, by affixing its digital signature. The 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 or in any other case, by communicating through his registered e-mail address.