Standard Operating Procedure for cases under Non-filers Monitoring System ('NMS')-regarding.

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...., Division New Delhi 23^th September, 2013 To All Chief-Commissioners of Income-tax All Directors-General of Income-tax Subject: Standard Operating Procedure for cases under Non-filers Monitoring System ('NMS')-regarding. The existing procedure for monitoring cases of 'Non-filers of IT Returns' as identified by Director General of Income Tax (System) has been examined by the Boar....

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....Officer should issue letter to the alternate addresses of the assessee available in the Online Monitoring System or any other address available with the Assessing Officer through field enquiries or otherwise. All addresses used in IT Return, AIR, CIB databases have been made available to the Assessing Officer in the Online Monitoring System to assist the field formations in identification current ....

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....confirmed by Range head. 7. In cases where the assessee has been identified and no return has been filed within 30 days of the time given in the letter, the Assessing Officer should consider initiation of proceedings u/s 142(1)148 in AST. 8. The cases will be processed every week by the Directorate of Systems and will be marked as closed in NMS if one of the following actions are taken for A....