Jurisdiction Free IT Assessment System from Oct. 2017 (Delhi-Mumbai Pilot Projects)

Jurisdiction Free Income Tax Assessment System to be Launched from Oct. 2017 in Delhi and Mumbai as Pilot Projects

As per News Reports (BS), the Income Tax Deptt is about to commence ‘jurisdiction free income tax assessment system/ process’ in a phased manner, with launch of it’s pilot projects in Mumbai and Delhi from Oct. 2017 to identify any loopholes in the implementation of the new system.

Highlights of the Jurisdiction Free Assessment System

Recently, Hon’ble PM Mr Modi has highlighted several defects in the existing tax laws and has directed the Income Tax Deptt to develop improved systems and procedures for convenience of taxpayers. Accordingly, Income Tax Deptt’s new system of jurisdiction free assessments is likely to have the following features:

i) Minimised personal interaction between the assessee and the tax officer, wherein neither the assessee nor the tax officer would know the identity of each other.

ii) Ensuring transparent and harassment-free assessment process to reduce corruption

iii) No discretionary powers to AO for producing additional documents/records or to ask taxpayer for personal appearance. Requirement of documents will be ascertained by the System and communicated to assessee in advance.

iv) For voluntary participation of assessee, e-communication to be used for his comfort

v) Any taxpayer’s profile will be allocated to any tax officer across the country through System and there will be no need to assess the taxpayers within the same tax region, where they are based.

Reportedly, the new system of jurisdiction free assessments would be well equipped to deal with most of the tax issues, including handling of ITR filing, income tax scrutiny, etc. However, first experiment would be done on scrutiny cases through an ‘e-proceeding’ system.

Under the new jurisdiction free assessment system, a scrutiny case will be handled differently from the traditional methods, like system will generate the correspondence (i.e. notices, etc.). Besides, system will create a unique identification number of the case, which will be randomly assigned to an assessing officer (AO) who may be based in any tax region in India. The case will be pursued based on the details provided by the system and the relevant documents submitted by the taxpayer.


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