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        Clause 54 - Amendment of section 133C.

        Finance Bill, 2017
        Chapter III
        DIRECT TAXES - Income-tax

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        Centralised issuance of notices enables a CBDT scheme to process taxpayer information and share outcomes with Assessing Officers. The amendment authorises the Central Board of Direct Taxes to frame a scheme for centralised issuance of notices, centralised processing of information or documents received in response, and making the outcome of such processing available to the Assessing Officer, thereby institutionalising a centralized procedure for notice issuance, data processing and transmission of results to Assessing Officers.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Centralised issuance of notices enables a CBDT scheme to process taxpayer information and share outcomes with Assessing Officers.

                                The amendment authorises the Central Board of Direct Taxes to frame a scheme for centralised issuance of notices, centralised processing of information or documents received in response, and making the outcome of such processing available to the Assessing Officer, thereby institutionalising a centralized procedure for notice issuance, data processing and transmission of results to Assessing Officers.


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