All Income Tax Department-related proceedings between the taxpayer and the taxman will be conducted online from the new fiscal year, the Central Board of Direct Taxes declared. This is as part of its initiative to minimise human interface between the assessee and the Assessing Officer (AO) A new link or window called ‘e-proceeding’ will soon be introduced on the e-filing website of the department..
The new regime of e-communication is however voluntary and a taxpayer can take a call on whether to conduct his dealing with the taxman over the e-system or through the existing procedure of manual submissions of documents by visiting the I-T department office.
The functionality to conduct e-proceeding will be available for all types of notice, questionnaire, letter issued under various sections of the I-T Act.
Proceedings in first appeal for hearing notice, proceedings for granting or rejecting registration applications under section 12AA, 80G under exemptions, seeking clarification for resolving e-nivaran grievances etc. can also be conducted using the e-proceeding functionality using electronic communication of notice.