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<h1>Central Government Updates e-Assessment Procedures under Income Tax Act Section 143; New Roles and Processes Defined.</h1> The Central Government has amended Notification No. 62/2019 concerning the Income Tax Act, 1961, specifically under section 143. The amendment outlines the revised procedure for e-assessment conducted by the National e-Assessment Centre. Key changes include the process for serving notices, filing responses, obtaining additional information, and conducting inquiries. The notification details the automated allocation of cases to assessment units and the roles of verification and technical units. It also specifies the steps for drafting assessment orders, handling objections, and finalizing assessments, including the initiation of penalty proceedings. The amendments take effect from the date of publication in the Official Gazette.