TaxTMI 
TaxTMI 
e-Settlement Scheme, 2021
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.... (1) In this Scheme, unless the context otherwise requires,― (a) "Act" means the Income-tax Act, 1961 (43 of 1961); (b) "addressee" shall have the same meaning as assigned to it in clause (b) of sub-section (1) of section 2 of the Information Technology Act, 2000 (21 of 2000); (c) "applicant" means the assessee who had filed an application under section 245C of the Act and such application is a pending application; (d) "authorised representative" shall have the same meaning as assigned to it in sub-section (2) of section 288 of the Act; (e) "automated allocation system" means an algorithm for randomised allocation of cases, by using suitable technological tools, including artificial intelli....
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.... the settlement where proceedings are conducted electronically; (n) "Interim Board" means the Interim Board for Settlement constituted by the Central Government under section 245AA of the Act; (o) "pending application" shall have the meaning as assigned to it in clause (eb) of section 245A of the Act; (p) "registered e-mail address" means the e-mail address at which an electronic communication may be delivered or transmitted to the addressee, including- (i) the email address available in the electronic filing account of the addressee registered in the designated portal; or (ii) the e-mail address available in the last income-tax return furnished by the addressee; or (iii) the e-mail addr....
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....ed to it under paragraph 3, in accordance with the provisions of this Scheme. (2) The Interim Board shall have such income-tax authority, ministerial staff, executive or consultant to assist the members of the Interim Board, as considered necessary by Central Board of Direct Taxes. 5. Allocation of pending applications.-The Principal Director General of Income-tax (Systems) or the Director General of Income tax (Systems), as the case may be, shall, with the approval of Central Board of Direct Taxes, devise a process to randomly allocate or transfer the pending applications, referred to in paragraph 3, to the Interim Boards. 6. Procedure for settlement.―The procedure for settlement of pending applications allotted or transferr....
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....ard may proceed to pass the order under sub-section (4) of section 245D of the Act, without waiting for that response; (vi) the opportunity referred to in sub-section (4) of section 245D of the Act shall be provided by the Interim Board through video conferencing or video telephony; (vii) the Interim Board shall before providing opportunity referred to in clause (vi), forward the response referred to in clause (iv), if received from the applicant, to the Principal Commissioner or the Commissioner; (viii) an authorised representative appearing for the applicant at the time of hearing of an application shall file before the commencement of the hearing a document authorising him to appear for the applicant and if he ....
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....xure and the statements and other documents accompanying such annexure) are sought to be relied upon, they shall be submitted to the Interim Board in writing and shall be verified in the same manner as provided for in the settlement application. 8. Proceedings not open to the public.― The proceedings before the Interim Board shall not be open to the public and no person (other than the applicant, his employee, the concerned officers of the Interim Board or the Income-tax authority or the authorised representatives) shall, without the permission of the Interim Board, remain present during such proceedings, even on video conferencing or video telephony. 9. Communication on behalf of the Interim Board.― (1) The opportunity fo....
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....ss; and (e) the Principal Commissioner or the Commissioner shall file his response to any notice or order or any other electronic communication, under this Scheme, to the Interim Board through official electronic mail facility. 11. Authentication of electronic record.―For the purposes of this Scheme, an electronic record shall be authenticated by the-- (i) the Interim Board, the Principal Commissioner or the Commissioner, by affixing its digital signature; (ii) the applicant or his authorised representative, by affixing his digital signature if he is required under the Rules to furnish his return of income under digital signature, and in any other case, by communicating through his registered e-mail addre....