CBDT’s Revised Format for Scrutiny Notice u/s 143(2) of Income-tax for E Assessments

Revised Format Prescribed by CBDT for Issue of Scrutiny Notice under section 143(2) of Income-tax Act, 1961 for E-Assessments

The CBDT has prescribed revised format for Scrutiny Notice u/s 143(2) for i) Limited Scrutiny; ii) Complete Scrutiny & iii) Manual Scrutiny under e-assessment applicable only in case of taxpayers whose Income-tax jurisdiction falls in the cities of Ahmedabad, Bengaluru, Chennai, Delhi, Hyderabad, Kolkata or Mumbai, as under:

CBDT Communication dt. 11 July, 2016

1. CBDT has decided to modify format of notices under section 143(2) of the Income-tax Act. Henceforth, there shall be three formats of the said notice namely:

i) Limited Scrutiny

ii) Complete Scrutiny

iii) Manual Scrutiny

2. The revised format of 143(2) notice(s) are enclosed (without annexure on benefits of email based assessment).

3. All scrutiny notices, shall henceforth, be issued in these revised formats.

A. In the case of “Limited Scrutiny”

Notice under Section 143(2) of the Income-tax Act, 1961

PAN: …………………….  Dated:

To

Sir/Madam

This is for your kind information that the return of income for Assessment Year…………………. filed vide ………………….  on ……………………  has been selected for Scrutiny. Following issues have been identified for examination:

2. In view of the above, we tould like to give you an opportunity to produce, or cause to be produced, any evidence which:you feel is necessary in support of the said return of income on…. (date) in the office of the undersigned.

3. Sending a communication to the undersigned in this regard shall also be treated as sufficient compliance in case no evidence is sought to be produced as required in Para 2 above.

4. Specific questionnaire/show-cause notice shall be sent giving you another opportunity in case any adverse view is contemplated.

5. (#) The assessment proceeding in your case is proposed to be conducted through email based communication. The email provided in the said return of income shall be used for communication for this purpose. In case you wish to communicate through any other alternate email, the same may kindly be informed. A brief note regarding benefits of this facility and procedure is enclosed overleaf. In case you do not wish to participate in this taxpayer friendly initiative, you may convey your refusal to the undersigned by the above mentioned date. In case, you wish to opt out from this scheme at any subsequent stage due to any technical difficulties faced by you, the same can be done with prior intimation to the undersigned.

B. In the case of “Complete Scrutiny”

Notice under Section 143(2) of the Income-tax Act, 1961

PAN: ………………….. Dated:
To

Sir/Madam

This is for your kind information that the return of income for Assessment Year…………………. filed vide ……………………  on ……………………..  has been selected for Complete Scrutiny.

2. In view of the above, we would like to give you an opportunity to produce, or cause to be produced, any evidence which you feel is necessary in support of the said return of income on….. (date) in the office of the undersigned.

3. Sending a communication to the undersigned in this regard shall also be treated as sufficient compliance in case no evidence is sought to be produced as required in Para 2 above.

4. Specific questionnaire/ show-cause notice shall be sent giving you another opportunity in case any adverse view is contemplated.

5. (#) The assessment proceeding in your case is proposed to be conducted through email based communication. The email provided in the said return of income shall be used for communication for this purpose. In case you wish to communicate through any other alternate email, the same may kindly be informed. A brief note regarding benefits of this facility and procedure is enclosed overleaf. In case you do not wish to participate in this taxpayer friendly initiative, you may convey your refusal to the undersigned by the above mentioned date. In case, you wish to opt out from this scheme at any subsequent stage due to any technical difficulties faced by you, the same can be done with prior intimation to the undersigned.

C. In the case of “Manual Selection”

Notice under Section 143(2) of the Income-tax Act, 1961

PAN: ………………….. Dated:
To

Sir/Madam

This is for your kind information that the return of income for Assessment Year…………………. filed vide ………….  on ……………….  has been selected for Scrutiny on the basis of parameter at Para 1(……………. … ) of the Manual Compulsory Guidelines of CBDT issued vide Instruction No. …………………. dated…………

2. In view of the above, we would like to give you an opportunity to produce, or cause to be produced, any evidence which you feel is necessary in support of the said return of income on….. (date) in the office of the undersigned.

3. Sending a communication to the undersigned in this regard shall also be treated as sufficient compliance in case no evidence is sought to be produced as required in Para 2 above.

4. Specific questionnaire/show-cause notice shall be sent giving you another opportunity in case any adverse view is contemplated.

5. (#) The assessment proceeding in your case is proposed to be conducted through email based communication. The email provided in the said return of income shall be used for communication for this purpose. In case you wish to communicate through any other alternate email, the same may kindly be informed. A brief note regarding benefits of this facility and procedure is enclosed overleaf. In case you do not wish to participate in this taxpayer friendly initiative, you may convey your refusal to the undersigned by the above mentioned date. In case, you wish to opt out from this scheme at any subsequent stage due to any technical difficulties faced by you, the same can be done with prior intimation to the undersigned.

Besides, the aforesaid Notices u/s 143(2) shall be issued with Seal, Name of the Assessing Officer, Designation, Telephone No./Fax No. & E-mail id for communication. View or Download PDF Copy:

CBDT Communication dt. 11th July, 2016 Format of Scrutiny Notice for e Assessments

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