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    <title>Issue of notices under section 143(2) of Income-tax Act, 1961 in revised format-regd.</title>
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    <description>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 &#039;E Proceeding&#039; 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.</description>
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      <description>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 &#039;E Proceeding&#039; 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.</description>
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