List of Income Tax buildings with limited bandwidth where e–Proceeding not mandatory in FY 2019-20

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:

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• Temporarily blocking public access to Telegram App not disproportionate – Delhi High Court
• High Court explains the meaning of term ‘enterprise’ appearing in section 80IA