(B) Provision of legal framework for automated processing and paperless assessment [Section 282A]
Related amendment in sections: 143(2) & 2(23C)
Effective from: 1st June, 2016
| Requirement | Amendment | Purpose of
amendment |
|
| 282A(1) | Where a notice or other document is required to be issued by any income-tax authority under the Act, such notice or document should be signed by that authority in manuscript | Notices and documents required to be issued by any income-tax authority under the Act shall be signed and issued by such authority in paper form or communicated in electronic form in accordance with such procedure as may be prescribed. | In order to provide adequate legal framework for
Paperless assessment for improving efficiency and reducing the compliance burden |
| 143(2) | Where an assesse has furnished his return u/s 139 or in response to a notice u/s 142(1) and the Assessing Officer considers it necessary and expedient to ensure that the assessee has not understated the
income or has not computed excessive loss or has not underpaid the tax in any manner, he shall serve on the assessee a notice requiring him to produce, or cause to be produced on a specified date, any evidence on which the assesse may rely in support of the return. |
Such notice may be served on the assesse by the Assessing Officer or the prescribed income-tax authority, requiring the assessee to attend the office of the Assessing Officer on the specified date or to produce, or cause to be produced before the Assessing Officer any evidence on which the
assessee may rely in support of the return |
Such notice has to be served on the assessee within 6
months from the end of the F.Y. in which the return is furnished. For the purpose of ensuring timely service of such notice to the assessee, the prescribed income-tax authority has also been empowered to serve such notice. |
| 2(23C) | – | The term “hearing” has been defined to include communication of data and documents through electronic mode. | New clause (23C) has been inserted in section 2 to define the term “hearing” to clarify that the same can be through electronic mode also |