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CBDT issues guidelines on paperless assessment proceedings (pilot basis)

CBDT issues guidelines on paperless assessment proceedings (pilot basis), specifies email communication with PDF attachments : CBDT Notification No. 2/2016 dated 3 February 2016

1.Pr. DGIT (Systems) notifies operational guidelines for pilot project on paperless assessment proceedings applicable to select non-corporate assessees;

2.AO to issue notices from his official email address and attach scanned copy of the notice under sections 143(2) or 142(1) bearing his/her signature in PDF format and the assessee too is expected to respond from his primary registered email address with PDF attachments;

3.AO shall place a hard copy of all emails and supporting documents in the relevant assessment file for record purposes;

4.For keeping audit trail of e-notices/questionnaire issued by AO to assessee and e-response by assessee thereof with supporting documents, a copy of email shall be marked to e-assessment@incometax.gov.in;

5.Further, clarifies that all emails sent or received as per this procedure shall be stored in the ITD database and its communication status shall be displayed in assessee’s “My Account” on the E-filing portal;

6.Requires AO to email scanned copy of assessment order to assessee and/or cause the order u/s 143(3) to be served on assessee in accordance with Sec 282

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