Electronic communication procedures: designated official emails and PDF attachments govern secure service, response, archiving, and audit trails.
Procedure mandates that the AO send statutory notices and orders from a departmental designation email with signed PDF attachments to the assessee's primary email (as per returns, company records, or furnished to the AO), while the assessee must reply from that primary email with supporting documents in PDF, follow specified subject line and pagination formats, forward any email error messages to the departmental audit mailbox, and ensure all communications are archived in the Department database and reflected on the e filing account.

Refund procedure where notice under section 245: CPC seeks AO or taxpayer response, nonresponse permits adjustment.
Where a notice under Section 245 has been issued and the taxpayer contests the demand, CPC will ask the jurisdictional Assessing Officer to confirm or amend the demand within thirty days, issuing the refund without adjustment if the Assessing Officer fails to respond; where the taxpayer does not respond to CPC's reminder, CPC will adjust the demand with applicable interest against the refund and pay any balance.

Actionable Information Monitoring enables assessing officers to access NMS selected tax cases and exercise compliance actions including notices and closures.
NMS Cycle 4 selections (including closed cases) have been pushed to the Actionable Information Monitoring System (AIMS) and made available to jurisdictional assessing officers. AIMS permits officers to view ITS data, issue system generated letters, update non traceability or non compliance status, propose case closure, and issue reassessment notices; prior Cycle 3 integration and guidance are provided by EFS Instruction No. 49 on i taxnet.

Exchange of Information requests must use the revised Form A and be routed to the appropriate competent authority for processing.
Requests for exchange of information must be submitted in the revised Form A and routed to the designated Competent Authority (FT&TR I or FT&TR II) by jurisdiction; Part I records taxpayer and requesting officers for internal use and Part II, modelled on the OECD template, is sent to foreign authorities and must set out legal basis, background, specific information requests, grounds for believing the information is held abroad, urgency, confidentiality undertakings and any request to refrain from notifying the taxpayer. Requests must demonstrate foreseeable relevance, exhaustion of domestic means or disproportionate difficulty, and comply with row wise instructions or risk return as defective.

Refunds without adjustment under section 245: expedited issuance for small taxpayers and mandated processing and reporting.
Refunds for small taxpayers in specified non-CASS assessment-year cohorts may be issued without setting off outstanding demands under Section 245, permitting immediate disbursal of small-value refunds and cases where outstanding arrears are at or below the stated threshold. Assessing Officers are instructed to process and issue such refunds without adjustment of arrears and to complete the exercise within the prescribed period and report compliance to the Member (Revenue).

Restriction on sharing Preliminary Search Reports requires field units to cease routine PSR transmission and report compliance.
Field formations must immediately stop routine transmission of Preliminary Search Reports to designated intelligence units and strictly comply with the Board's instruction; where sharing persists, units must explain reasons and accept potential responsibility. Additionally, units that conducted searches and finalized appraisals after the earlier instruction must report the number of searches and appraisals, instances of sharing with designated intelligence units, and details of information shared, or explain why no information was shared, to enable the Board to enforce compliance.

Compliance window under Black Money Act required foreign asset declaration and payment of tax plus penalty by the deadline.
The press release summarises declarations under the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, noting a one time compliance window closed on 30 September 2015 during which 644 declarations were filed. Declarants were required to pay tax at 30 percent and an equal penalty by 31 December 2015. The release records receipts of tax and penalty up to 31 December 2015 and attributes a shortfall primarily to prior information under Double Taxation Avoidance Agreements/Tax Information Exchange Agreements and to payments made after the deadline.

Infrastructure requirements for ITBA modules must be assessed and reported to enable timely rollout and provisioning.
Identification of infrastructural pre-requisites is required for rollout of the Investigation and Search & Survey Modules of the ITBA, including network nodes, RSA tokens, bandwidth augmentation, and desktops and printers meeting minimum configuration. Units must assess requirements for officers and inspectors, report network node and RSA token needs to the Additional Director General (Systems)-4 by the specified date, and capture details using a dedicated ITD application screen accessible to CslT (CO) with a hard copy submission through CIT (CO) to ADG (S)-4.

Official departmental social media communication expands external outreach through an official Twitter account for press releases and notices.
The Department of Income Tax has launched an official Twitter account and extended external communication to social media platforms to disseminate press releases, public notices, advertisements and related information, supported by a dedicated email contact for social media correspondence.