E-assessment of income tax is going to start from next month. Just before this, the Central Board of Direct Taxes i.e. CBDT has said that if a taxpayer does not have a PAN card or e-filing account, he will not get the facility of e-assessment. The CBDT has said that the e-assessment process starting from 8 October will not include taxpayers who have been raided and their cases fall under ‘exceptional circumstances’. CBDT has given information in this regard on Thursday.
E-assessment will not be done in these cases also
The news agency PTI has quoted the Income Tax Department as saying that under the new system, people who have filed income tax return in paper mode and have income tax return There is no e-filing account. Apart from this, those cases which do not have PAN card, cases where administrative troubles will also not be included in the income tax system. It will also not include cases that have been raided earlier due to tax disturbances.
The CBDT said that those who are covered under the e-assessment system will have to give their responses, submit a notice on any notice being sent and respond to the Assessing Officer through electronic means.
DIN will be necessary
In the circular of CBDT, it has been said that before giving any information for e-process, it must be carefully checked. It states that the Document Identification Number (DIN) will be present in all communications and notices for e-assessment. Recently, the DIN number was implemented to increase transparency in the system.
Action will be taken on violation of rules
It further states that in some cases of e-assessment, taxpayers need a personal hearing and attendance. This will be for those cases in which taxpayers are found to have violated the Income Tax Act by sharing information.
Recently, National E-Assessment Center has been opened in Delhi. The National e-Assessment Center will issue notice to the taxpayers and after receiving the response within 15 days, the case will be handed over to the Assessing Officer from here.