Notice under section 142(1) for demonetisation-period substantial cash deposits: issue via ITBA and postal service with evidence retention. A list of non-filers who deposited substantial cash during the demonetisation period is being provided to jurisdictional authorities in the AIMS module of ITBA; Assessing Officers must mark exempt government entities as 'no return required,' generate notices under the Income-tax Act through ITBA, serve notices electronically and by post while preserving evidence, and where service fails use personal service, local enquiries or affixture with system capture; all service dates must be recorded in ITBA and the process completed by 31 December 2017.
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Provisions expressly mentioned in the judgment/order text.
Notice under section 142(1) for demonetisation-period substantial cash deposits: issue via ITBA and postal service with evidence retention.
A list of non-filers who deposited substantial cash during the demonetisation period is being provided to jurisdictional authorities in the AIMS module of ITBA; Assessing Officers must mark exempt government entities as "no return required," generate notices under the Income-tax Act through ITBA, serve notices electronically and by post while preserving evidence, and where service fails use personal service, local enquiries or affixture with system capture; all service dates must be recorded in ITBA and the process completed by 31 December 2017.
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