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of <h1>CBDT Updates Section 143(2) Notice Format for E-Assessments: Limited, Complete, and Manual Scrutiny Options Explained.</h1> The Central Board of Direct Taxes (CBDT) has revised the format for notices issued under Section 143(2) of the Income-tax Act, 1961, to facilitate electronic assessment proceedings through the 'E-Proceeding' facility. The revised notices are categorized into Limited Scrutiny, Complete Scrutiny, and Compulsory Manual Scrutiny. Taxpayers are required to submit evidence or information electronically via the e-Filing website. The 'E-Proceeding' initiative aims to streamline communication between the Department and taxpayers, reducing the need for physical visits and making the process more efficient and environmentally friendly. Manual submissions are still possible in certain circumstances.
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