Income Tax

CBDT notifies e-Verification Scheme 2021

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.

Scope of the e-Verification Scheme 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

The Scheme shall be applicable in exercise the above mentioned functions for processing or utilisation of the information which is,

(i) in possession of the Principal Director General of Income-tax (Systems) or Director General of Income-tax (Systems), as the case may be; or

(ii) made available to the Principal Director General of Income-tax (Systems)or Director General of Income-tax (Systems), 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 etc.

As per the Scheme, the Income Tax Department shall give information uploaded to the registered account or sent on the registered mobile number of the assessee and not accepted by him or in a case where no response has been received from the assessee within ninety days or in respect of which no registered e -mail account or mobile number is on record to the Commissioner of Income-tax (e-Verification.

The Commissioner of Income-tax (e-Verification) shall process the information made available to it for initial e-verification. In cases where the mismatch between the amount accepted by the assessee and the amount reported by the reporting entity persists, the information after such initial e-verification shall be run through a risk management strategy laid down by the Board and the information found to be no or low risk on such risk criteria, where no further action is required, shall be processed for closure.

Based on the final verification report, the information found to be low risk in accordance with the criteria approved by the CBDT shall be considered for closure.

The remaining information shall be transferred electronically by the Principal Director General of Income-tax (Systems) or Director General of Income-tax (Systems), as the case may be, to the Prescribed Authority through a process of automated allocation system.

No person shall be required to appear personally or through authorised representative before the Prescribed Authority in connection with any proceedings. (2) In exceptional cases, where personal appearance is requested by such person, the Prescribed Authority may allow personal appearance through video conferencing or video telephony, to the extent technologically feasible.

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