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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>SOP for Issuing Notices to Non-Filers with Large Cash Deposits During Demonetisation u/s 142(1) of Income-tax Act.</h1> The circular outlines the standard operating procedure for issuing notices under section 142(1) of the Income-tax Act to individuals who made substantial cash deposits during the demonetisation period but have not filed income-tax returns for the 2017-18 assessment year. Using data analytics from 'Operation Clean Money,' a list of such non-filers is provided to jurisdictional authorities. Notices are to be generated and served electronically and via post, with follow-up measures for unserved notices, including personal service and affixation. All actions must be recorded in the ITBA system, with the process completed by December 31, 2017.
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