Order under proviso to sub-section (5) of section 144B of the Income-tax Act, 1961 specifying the circumstances for the purposes of enquiries or verification functions by the Verification Unit

Order under proviso to sub-section (5) of section 144B of the Income-tax Act, 1961 specifying the circumstances for the purposes of enquiries or verification functions by the Verification Unit https://www.taxtmi.com/circulars?id=68109 The order specifies three circumstances permitting the Verification Unit to conduct enquiries: non availability of a digital footprint for the assessee or any other person; inability to perform electronic or online verification due to non response to notices; and the need for physical verification of assets, premises or persons regardless of any digital footprint. The instruction directs that these circumstances govern the enquiry and verification functions and that the order takes immediate effect. en-us Thu, 01 Aug 2024 00:00:00 +0530 Thu, 06 Feb 2025 15:06:00 +0530 TaxTMI RSS Generator Order under proviso to sub-section (5) of section 144B of the Income-tax Act, 1961 specifying the circumstances for the purposes of enquiries or verification functions by the Verification Unit https://www.taxtmi.com/circulars?id=68109 The order specifies three circumstances permitting the Verification Unit to conduct enquiries: non availability of a digital footprint for the assessee or any other person; inability to perform electronic or online verification due to non response to notices; and the need for physical verification of assets, premises or persons regardless of any digital footprint. The instruction directs that these circumstances govern the enquiry and verification functions and that the order takes immediate effect. Circulars Income Tax Thu, 01 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/circulars?id=68109