Electronic Collection and Verification

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....-tax (Systems) or Director General of Income-tax (Systems), as the case may be. (2) The Principal Director General of Income-tax (Systems) or Director General of Income-tax (Systems), as the case may be, shall make available the information referred to in sub-paragraph (2) of paragraph 3,to the Commissioner of Income-tax (e-Verification)- (i) which was uploaded to the registered accoun....

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....re the mismatch between the amount accepted by the assessee and the amount reported by the reporting entity persists, the information after such initial e-verification shall be run through a risk management strategy laid down by the Board and the information found to be no or low risk on such risk criteria, where no further action is required, shall be processed for closure. (6) The remaining i....

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.... preliminary verification report with the information in the return of income of the respective assessee, where such return is available electronically and prepare a final verification report. (10) Based on the final verification report, the information found to be low risk in accordance with the criteria approved by the Board shall be considered for closure. (11) The remaining information i....