List of Income Tax buildings with limited bandwidth where e–Proceeding not mandatory in FY 2019-20
CBDT Circular 27/2019 specified exceptional cases, where for the assessments to be framed during the financial year 2019-20, ‘e–Proceeding’ shall not be mandatory.
One of the above exception was in all cases at stations connected through the VSAT or with limited capacity of bandwidth.
Now Directorate of Income Tax (Systems) has specified list of the Thirteen (13) Income Tax buildings which have limited bandwidth. Eight (8) sites of Income Tax buildings on VSAT and five (5) other sites where the bandwidth is low i.e. total of 13 sites.
List of said 13 Income Tax Buildings are as under:
- Assessee eligible for Chapter VIA deduction u/s 80IE on increased income due to disallownces
- Assessee filing ITR under presumptive tax can’t be faulted for not giving details not mandated
- Sale of flats in a real estate project held capital gains considering intention of assessee
- Interest liability recognised by journal entries at the close of year, can’t be termed as fictitious – ITAT
- Cash deposits in bank which were immediately transferred to other accounts – addition deleted
