From Oct 1, all income tax notices to be resolved in 3 months from reply date: FM
The Finance Minister today in a press conference announced that tax notices to be disposed off within three months from date of reply.
Earlier, the income tax department had, in a circular, announced that from October 1 all income tax orders, notices will carry a Document Identification Number (DIN) and any tax notice not carrying the unique number will be considered as if it is not issued unless those manual notices are issued following the procedure as specified under the law.
These tax notices and orders issued from October 1, 2019 will be issued through a centralised computer system.
The Central Board of Direct Taxes (CBDT) has announced that starting from October 1, 2019, all letters and notices issued by the income tax department will carry a computer-generated Document Identification Number (DIN) which will be verifiable on the department's e-filing portal. The department has also launched the facility on the e-filing portal for the taxpayers to authenticate their income tax notices. The income tax notices can be authenticated either via Document number or via PAN, assessment year and other mandatory details as required.
The circular issued by the CBDT said that manually issued communications will be allowed only with specific permission and in specified circumstances. Even when such manual communications are sent these would have to be regularised on the tax department's portal within 15 days from date of issue.
This move is aimed at improving accountability and increasing transparency in tax administration.
Further, in all pending assessment proceedings, where notices were issued manually, prior to issuance of the present Circular, all such cases would be identified and notices so sent would be uploaded on ITBA by 31st Oct 2019, said the press release dated August 14, 2019.