Introduction Of ‘E-Proceeding' Facility For Scrutiny Assessments

Introduction

In October 2015, the Central Board of Direct Taxes (CBDT) initiated a pilot project on the concept of using emails to correspond with tax payers at the time of scrutiny assessments. Under the pilot project, tax officers were to send questionnaires, notices etc. electronically and taxpayers had the option to respond through emails. The pilot project was introduced only in major cities for a limited number of cases. The objective of the project was to improve taxpayer services, enhance efficiency, and usher in a paperless environment for assessment proceedings.

In furtherance of the pilot project, the CBDT, on 23 June 2017, launched an "E-Proceeding" facility for an electronic conduct of scrutiny assessment proceedings.