Exchange of information requests for impending time-bar must be submitted early for central scrutiny to ensure timely transmission abroad. Directs field offices to forward EOI requests at risk of time bar to FT&TR sufficiently in advance to permit scrutiny and correction, so properly drafted EOI proformas can be sent to the foreign competent authority; submissions approaching the time bar date must be sent by the specified internal deadline, with later references allowed only in unavoidable circumstances, and CsIT/Officers must be informed to remove deficiencies.
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.
Exchange of information requests for impending time-bar must be submitted early for central scrutiny to ensure timely transmission abroad.
Directs field offices to forward EOI requests at risk of time bar to FT&TR sufficiently in advance to permit scrutiny and correction, so properly drafted EOI proformas can be sent to the foreign competent authority; submissions approaching the time bar date must be sent by the specified internal deadline, with later references allowed only in unavoidable circumstances, and CsIT/Officers must be informed to remove deficiencies.
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