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1. Search Case laws by Section / Act / Rule β now available beyond Income Tax. GST and Other Laws Available


2. New: βIn Favour Ofβ filter added in Case Laws.
Try both these filters in Case Laws β
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<h1>e-Verification Scheme: A Preliminary Step, Not a Formal Assessment. Update Your Tax Return If Needed.</h1> The e-Verification Scheme differs from scrutiny assessments and reassessments as it serves as a preliminary verification based on information received by the Income Tax Department from various reporting entities. Unlike assessments, no formal order is issued since it is not an assessment notice. If the information is correctly reflected in the Income Tax Return (ITR), no further action is taken. However, if the information is not included in the return, the taxpayer has the opportunity to update their tax return accordingly.