Preliminary verification: e Verification checks reported data and is not an assessment notice; taxpayers may update returns. The e Verification Scheme is a preliminary verification using information from reporting entities to confirm whether data is correctly reflected in the taxpayer's return; it is not a notice for assessment or reassessment and does not require an order. If the information verified is already included in the return, no further steps are ordinarily taken in respect of that information. If information is missing from the return, the taxpayer may update or amend the return.
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.
Preliminary verification: e Verification checks reported data and is not an assessment notice; taxpayers may update returns.
The e Verification Scheme is a preliminary verification using information from reporting entities to confirm whether data is correctly reflected in the taxpayer's return; it is not a notice for assessment or reassessment and does not require an order. If the information verified is already included in the return, no further steps are ordinarily taken in respect of that information. If information is missing from the return, the taxpayer may update or amend the return.
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