Conduct of Assessment Proceedings electronically in time-barring scrutiny cases- Order u/s 119 of the Income-tax Act, 1961

Electronic conduct of time barring scrutiny assessments enables migration to e Proceeding with consent, opt out and procedural safeguards.

The Order under section 119 authorises migration and expanded use of the ITBA 'e Proceeding' facility for time barring scrutiny assessments, requiring electronic intimation or electronic consent for migration, permitting later opt out by the assessee, and preserving manual continuation for excluded categories. It prescribes electronic service of notices to the assessee's e Filing account, digital signing of departmental communications, restricted manual issuance only in exceptional circumstances, and defines closure and reopening rules for the e submission facility. Specific manual exceptions and record production protocols are identified.