Non-filers Monitoring System compliance: officers must issue notices and may initiate assessment proceedings if returns remain unfurnished. Assessing Officers must issue letters to assessees within fifteen days of NMS assignment and record delivery in the NMS module; use alternate addresses from the Online Monitoring System where necessary. E-filed returns are automatically pushed to NMS; paper returns or late notifications must be entered in AST within fifteen days. Mark 'No return is required' or 'Assessee not traceable' in NMS with Range head confirmation as applicable. If an identified assessee fails to file within thirty days of the time allowed, consider initiation of assessment proceedings in AST. Weekly system processing will close NMS records when return details, issued notices, or confirmed no-return markings exist.
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Provisions expressly mentioned in the judgment/order text.
Non-filers Monitoring System compliance: officers must issue notices and may initiate assessment proceedings if returns remain unfurnished.
Assessing Officers must issue letters to assessees within fifteen days of NMS assignment and record delivery in the NMS module; use alternate addresses from the Online Monitoring System where necessary. E-filed returns are automatically pushed to NMS; paper returns or late notifications must be entered in AST within fifteen days. Mark "No return is required" or "Assessee not traceable" in NMS with Range head confirmation as applicable. If an identified assessee fails to file within thirty days of the time allowed, consider initiation of assessment proceedings in AST. Weekly system processing will close NMS records when return details, issued notices, or confirmed no-return markings exist.
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