Income Tax assessment module enables issuing summons, requisition notices, and referring cases for special audit with MIS and support. The ITBA Assessment module enables Assessing Officers to issue summons under section 131, requisition notices under section 133, and refer cases for special audit under section 142(2A), with functionality to generate documents, record responses and statements, attach documentary evidence and audit reports, and to view related MIS lists. Users require name-based departmental email IDs, RSA tokens and provided credentials; training materials and a helpdesk are available to support use.