The past decade has seen a major shift in the way things are done and processed. With so many processes moving online, it was no surprise when tax filing also moved online. Following closely on the heels of online tax filing, notices, which were previously intimated through post, are also now moving online.
Upon filing your income tax return, if any mismatches/mistakes are found, then a scrutiny notice would be sent to you by the Income Tax Department either u/s. 143(2) Regular Scrutiny Assessment or u/s 148 Income Escaping Assessment. Scrutiny notices u/s 143(2) can be sent anytime within six months post the end of the Assessment Year. Prior to receiving the notice, or simultaneously, a notice would be sent to the taxpayer, intimating the individual of the inquiry before assessment u/s 142(1). The recent CBDT instruction 01/2018 dated 12th February 2018 issued a direction saying that except for search related assessments, scrutiny assessments will be carried out through online processing only. From now onwards, notices u/s 142(1) will also be sent online to the individuals e-filing account on the Income Tax’s e-filing portal.
In cases, where the taxpayer has already received a notice u/s 142(1), he/she will be sent an SMS/EMAIL, so that he/she may submit the proofs/documents online at the e-filing website. Some key guidelines for the new online submission process is:Notice will be issued to