Assistance of IT professionals: officers may extract computerized taxpayer data when records appear incorrect to protect revenue. An officer not below the rank of Deputy/Assistant Commissioner may, during scrutiny, enquiry, investigation or other proceedings and where computerized ... Summary
Assistance of IT professionals: officers may extract computerized taxpayer data when records appear incorrect to protect revenue.
An officer not below the rank of Deputy/Assistant Commissioner may, during scrutiny, enquiry, investigation or other proceedings and where computerized records appear incorrect, take assistance of an Information Technology professional to extract information from the computer system, having regard to the nature and complexity of the case and the interest of revenue.
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