Electronic verification: automated collection and risk-based filtering of reported income information, enabling closure or escalation for further action. The scheme mandates centralized electronic collection by the Commissioner of Income-tax (e-Verification), automated initial e-verification by communication to the source, and Board-approved risk management to close no/low-risk items. Remaining matters are electronically allocated to a Prescribed Authority for verification, returned as a preliminary verification report to the Commissioner, and matched with assessee returns to produce a final verification report. Low-risk items from the final report are closed; other items are either made available to assessing officers for pending scrutiny or processed for further action under the Act.
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.
Electronic verification: automated collection and risk-based filtering of reported income information, enabling closure or escalation for further action.
The scheme mandates centralized electronic collection by the Commissioner of Income-tax (e-Verification), automated initial e-verification by communication to the source, and Board-approved risk management to close no/low-risk items. Remaining matters are electronically allocated to a Prescribed Authority for verification, returned as a preliminary verification report to the Commissioner, and matched with assessee returns to produce a final verification report. Low-risk items from the final report are closed; other items are either made available to assessing officers for pending scrutiny or processed for further action under the Act.
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