Income Tax E-Assessment – CBDT notifies New Centralized Communication Scheme

Published Date - 28 February 2018 02:59:16 Updated Date - 28 February 2018 03:01:35

The CBDT (Central Board of Direct Taxes) department has issued a notification to the Tax Payers. Under the new initiative taken by the central government, it has announced to launch the new centralized communication scheme. Under the new scheme the tax payer will be able to get full benefit of E-Assessment. As per the government recommendations made, Tax payers will be issued with e-Notices generated under the e-Assessment system. This will facilitate the ideal of performing and promoting paperless interface between tax payer and taxman.

For this scheme, govt. will establish an Internet based Independent Centralized Communication Center (CCC) in the Income Tax department. This will facilitate easy issuance of notice to any person (section 133C of Income Tax Act) for furnishing information / documents (for verification purpose) to the taxman.

As per the Notification dated 22 February 2018, CBDT (policy making body of tax dept.) stated that there is no requirement of appearing personally or through any authorized representative before the designated Income Tax dept. authority at CCC to proceed the matter.


Implementation details

  • As per the statements made by the central government, the new scheme will be implemented within the country in all major cities. The implementation will be made in selected cities that are having designated higher ranked IT officer of Commissioner rank.
  • Apart from this, IT department and CBDT has also announced that the project was implemented by the department as pilot project and after its success the next level of implementation of it as fully functional scheme will be launched.


Income Tax E-Assessment – CBDT Centralized Communication Scheme

As per the official notification, all the designated tax dept. officials will now issue notices by using their digital signatures. Accordingly, these officials will then send these notices to assesses through e-mail followed by another intimation through text message.

Govt. will keep machine readable device at every CCC for electronic assessment of tax returns and receive responses from taxpayers. CCC will run a sustained campaign through e-mails, SMS, reminders, letters, phone calls for taxpayer compliance. Moreover, CCC will also set up call center to resolve the queries and grievances of taxpayers

This I-T e-assessment will eliminate any person-to-person contact which will lead to greater efficiency and transparency. CBDT notification is next step for implementing e-assessment project pan India. Two officers will handle taxpayer e-assessment under this new scheme. Previously, the existing system involves single Assessing Officer (AO).

CBDT New Communication Scheme – Income Tax E-Assessment Implementation

Central govt. will launch this scheme in all cities where Income Tax dept. has an officer of Principal Commissioner rank. For the past few years, CBDT has successfully carried out pilot project and dept. has resolved 60,000 limited scrutiny cases and few full scrutiny cases.

This new e-communication scheme is voluntary as taxpayers can decide whether to opt for e-system dealings or through existing procedure of manual submission of documents. Moreover after taxpayers registration on I-T web portal, they will get confirmation through e-mail as well as text message. This new scheme will remain applicable to all type of e-proceedings – notices, questionnaires and letters under I-T Act.

Key Features

  • With an aim to help implement the new system more effectively the government has stated that it shall be setting up CCC (Centralized Communication Center) within the tax collection debarment of IT sector.
  • The department will be responsible for issuing the e-notification related to the tax payments and clearance for the tax payers. The new regulations of the IT act will be used for issuing notifications to the tax payers as per 133C section of IT act.
  • Under the notification the tax payer will be responsible for furnishing all required documents and valid proof at the time of filing tax returns. As per these norms the tax payer will not have to visit the taxman office as the task can now be performed online. This will eliminate the need of hiring any middleman for calculating and resolving tax matters.
  • The issued notifications to the Tax payers will also carry the digital signatures of each tax payer for validation purpose. The notifications will be forwarded to the tax payers via email IDs along with an SMS notification for the same.
  • The government has also stated that a machine readable device will be set up at each CCC so the tax returns for tax payers can be assess online. Apart from this the system will also help in receiving responses from the Tax payers. Apart from this the system will also operate a campaign for communicating via phone, SMS and other means.
  • With an aim to help resolve all major tax related issues for the tax payers and the authorities, the government will be establishing call center within CCC.
  • By implementing the system in order the government aims at eliminating the need for any tax payer to directly contact the authorities for resolving issues. The project will also be implemented as a part of the digital PAN India.

With the implementation of the e-notification system the government and tax department aims at stabilizing the process of queries and issues resolving for tax payers and a speed up the process of return filing by implementing automated submissions of documents.


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