Instructions under section 119 of the Income-tax Act, 1961 regarding uploading of information on the VRU functionality on Insight portal for implementation of risk management strategy - for issue of notice u/s 148 of the Income-tax Act, 1961.
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Risk-based identification for notices under section 148: upload flagged information on the VRU portal for tax reassessment oversight. Assessing Officers must identify and upload on the VRU functionality information categories specified for implementation of the Board's risk management strategy to enable issuance of notices under section 148, including information from government agencies, internal audits, tax authorities, search or survey results, FT&TR references, and court or appellate orders affecting income.
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.
Risk-based identification for notices under section 148: upload flagged information on the VRU portal for tax reassessment oversight.
Assessing Officers must identify and upload on the VRU functionality information categories specified for implementation of the Board's risk management strategy to enable issuance of notices under section 148, including information from government agencies, internal audits, tax authorities, search or survey results, FT&TR references, and court or appellate orders affecting income.
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