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The Central Board of Direct Taxes (CBDT) has mandated ‘e-proceeding’ for all income-tax scrutiny in 2018-19. It has also specified seven situations where e-proceeding will not be mandatory this year. These include search cases,cases where returns were filed in paper mode and the assessee doesn’t have an e-filing account, and geographical areas with limited bandwith. ‘E-proceeding’ refers to the communication of data and documents between the Income-Tax Department and assessees through electronic mode, and where the assessments are done electronically.
(Source:Businessline)
The Central Board of Direct Taxes (CBDT) has mandated ‘e-proceeding’ for all income-tax scrutiny in 2018-19. It has also specified seven situations where e-proceeding will not be mandatory this year. These include search cases,cases where returns were filed in paper mode and the assessee doesn’t have an e-filing account, and geographical areas with limited bandwith. ‘E-proceeding’ refers to the communication of data and documents between the Income-Tax Department and assessees through electronic mode, and where the assessments are done electronically.
(Source:Businessline)
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