Issue of notices under section 143(2) of Income-tax Act, 1961 in revised format-regd. - F. No. 225/157/2017/ITA.II - Income Tax

E Proceeding facility: electronic conduct of section 143(2) scrutiny notices with three standardized notice formats and specified exceptions.

The Board prescribes revised standardized notice formats under section 143(2) - Limited Scrutiny, Complete Scrutiny and Compulsory Manual Scrutiny - and mandates their exclusive use. Each notice informs the assessee of selection for scrutiny, invites submission of evidence by a specified date, and directs that evidence and further proceedings shall be furnished and conducted through the 'E Proceeding' facility on the e Filing portal, subject to enumerated exceptions. Interim manual or e mail handling is permitted until an e Filing account exists, and cases under section 153A/153C read with section 143(3) will be conducted manually.