07 February 2016

Guidelines relating to Paperless Assessment Proceedings

CBDT Notification No. 2/2016 dt February 3, 2016: Guidelines relating to Paperless Assessment Proceedings

1. The AO shall issue notice(s) from his official email address (having domain name @incometax.gov.in) and shall attach scanned copies of the notice(s) u/s 143(2) or 142(1) containing his signatures in a PDF file(s).
2. The assessee shall also respond from his primary registered email address with PDF attachment(s). The assessee is entitled to furnish a letter to the AO informing any other alternative email address of his choice.
3. The AO shall place hard copies of all emails and supporting documents in the relevant assessment file for record purposes
4. For keeping audit trail of all e-notices/questionnaire issued by the Tax Officer 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. 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. The Tax Officer shall pass the Order and email the scanned copy of assessment order to assessee.

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