Order under proviso to sub-section (5) of section 144B of the Income-tax Act, 1961 specifying the circumstances for the purposes of enquiries or verification functions by the Verification Unit

Verification Unit enquiries: sets when electronic verification can be bypassed and physical checks may be undertaken immediately.

The order specifies three circumstances permitting the Verification Unit to conduct enquiries: non availability of a digital footprint for the assessee or any other person; inability to perform electronic or online verification due to non response to notices; and the need for physical verification of assets, premises or persons regardless of any digital footprint. The instruction directs that these circumstances govern the enquiry and verification functions and that the order takes immediate effect.