Tag: CBDT Instruction

All pending scrutiny assessment to be conducted only through e-Proceeding except for search cases-CBDT Instruction

All pending scrutiny assessment to be conducted only through e-Proceeding except for search cases  CBDT has issued an Instruction (01/2018) making all pending scrutiny assessments mandatorily to be conducted only through the ‘E-Proceedings’.  Sub-section (23C) of Section 2 of the Income-tax Act, 1961 (Act), applicable from 01.06.2016, provides …