https://www.taxtmi.com/circulars?id=56181 The Order under section 119 authorises migration and expanded use of the ITBA 'e Proceeding' facility for time barring scrutiny assessments, requiring electronic intimation or electronic consent for migration, permitting later opt out by the assessee, and preserving manual continuation for excluded categories. It prescribes electronic service of notices to the assessee's e Filing account, digital signing of departmental communications, restricted manual issuance only in exceptional circumstances, and defines closure and reopening rules for the e submission facility. Specific manual exceptions and record production protocols are identified. en-us Fri, 29 Sep 2017 00:00:00 +0530 Wed, 04 Oct 2017 15:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=56181 The Order under section 119 authorises migration and expanded use of the ITBA 'e Proceeding' facility for time barring scrutiny assessments, requiring electronic intimation or electronic consent for migration, permitting later opt out by the assessee, and preserving manual continuation for excluded categories. It prescribes electronic service of notices to the assessee's e Filing account, digital signing of departmental communications, restricted manual issuance only in exceptional circumstances, and defines closure and reopening rules for the e submission facility. Specific manual exceptions and record production protocols are identified. Circulars Income Tax Fri, 29 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=56181