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 Notification No. 52/2019 Central Board Of Direct Taxes

CBDT notifies verification scheme for issuance of e-notices to taxpayers
February, 01st 2019

The Central Board of Direct Taxes (CBDT) has come up with a new verification scheme for issuance of e-notices to taxpayers. It will also process the taxpayers’ information, related documents and make the data available to the assessing officer, it said in a notification on Thursday.

“The notice shall be served by delivering a copy by e-mail or by placing a copy in the registered account on the portal, followed by intimation by SMS,” it said.

The scheme would ensure “no person shall be required to appear in person or through authorised representative before the designated authority (of the tax department) at the communication centre in connection with any proceedings,” it said.

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