CBDT notifies e-Verification Scheme 2021.
CBDT has issued Notification No. 137 /2021 for the e-Verification Scheme, 2021. The Scheme has come into effect from 13th December 2021.
The Scheme shall apply be in respect of:
(i) calling for information under section 133 of the Act;
(ii) collecting certain information undersection 133B of the Act;
(iii) calling for information by the prescribed income-tax authority under section 133C of the Act;
(iv) exercise of power to inspect registers of companies under section 134 of the Act; and
(v) exercise of power of Assessing Officer under section 135 of the Act
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