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    <title>Standard Operating Procedure (SOP) to be followed by the Assessing Officers in verification of Cash transactions relating to demonetisation</title>
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    <description>SOP requires Assessing Officers to perform fully electronic verification of demonetisation related cash transactions via the e filing and ITBA/AIMS platforms: taxpayers view records, submit online explanations and evidence, and AOs must mark each record as Acceptable or Non Acceptable, quantify undisclosed income for non acceptable records, request additional information through the portal, secure prescribed supervisory approvals online, and escalate unresolved or non compliant matters for further action including statutory measures.</description>
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      <description>SOP requires Assessing Officers to perform fully electronic verification of demonetisation related cash transactions via the e filing and ITBA/AIMS platforms: taxpayers view records, submit online explanations and evidence, and AOs must mark each record as Acceptable or Non Acceptable, quantify undisclosed income for non acceptable records, request additional information through the portal, secure prescribed supervisory approvals online, and escalate unresolved or non compliant matters for further action including statutory measures.</description>
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