CBDT notifies Centralised Communication Scheme 2018 u/s 133C for calling information from any person

CBDT notifies Centralised Communication Scheme 2018 u/s 133C for calling information from any person for verification of information

The Finance Act, 2014 (2 of 2014) had inserted section 133C w.e.f. 01-10-2014 which supplemented by Rule 12D provides that prescribed Income Tax Authority for verification of an information may issue notice to any person and require him/her to furnish the required document/information which is considered useful/relevant to any inquiry or income tax proceedings.

The  sub-section (2) inserted by Finance Act, 2017 had authorised the Central Board of Direct Taxes (CBDT) to notify a scheme for centralised issuance of notice and for processing such information/documents and making he outcome available to the Assessing Officer.

Accordingly, CBDT has not notified the Centralised Communication Scheme 2018. The Salient features or highlights of the said Scheme are as under:

(1) Under the said scheme, the notice shall be issued by a Centralised Communication Centre (CCC).

(2) The notice by the CCC shall be issued under digital signature of the designated authority.

(3) The notice shall be served by delivering a copy by electronic mail, or by placing a copy in the registered account on the web portal of the CCC followed by an intimation by Short Message Service (SMS)/text message.

(4) The CCC may prescribe a machine readable structured format for furnishing the information or documents by the person in response to the notice issued.

(5) No person shall be required to appear personally or through authorised representative before the designated authority at the CCC in connection with any proceedings.  

(6) The Principal Director General of Income-tax (Systems) or Director General of Income-tax (Systems) shall specify from time to time, procedures and processes for effective functioning of the CCC, including inter alia the following:-

(a) format and procedure for issue of notice;

(b) receipt of any information or document from the addressee in response to notice;

(c) mode and format for issue of acknowledgment of the response furnished by the addressee;

(d) provision of web portal facility including login facility, tracking status of verification, display of relevant details, and facility of download;

(e) call centre to answer queries and provide support services, including outbound calls and inbound calls seeking information or clarification;

(f) managing administration functions such as receipt, scanning, data entry, storage and retrieval of information and documents in a centralised manner;

(g) grievance redressal mechanism in the Centralised Communication Centre.

(5) Sustained campaign shall be run to ensure compliance by way of sending electronic mails, Short Message Service, reminders, letters and outbound calls.

Download CBDT Notification No. 12/2018 for Centralised Communication Scheme 2018 Click Here >>