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TMI BlogProcedure, Formats and Standards for ensuring secured transmission of electronic communication - introduction of E-Proceeding for communication between the Income Tax Department and Assessee- reg.X X X X Extracts X X X X X X X X Extracts X X X X ..... e- reg. Reference may be made to Notification 2/2016 in even number dated 3rd February 2016. 2. Sub-Section (1) of Section 282 of the Income Tax Act 1961 provides that the service of a notice or summon or requisition or order or any other communication under this Act (hereafter in this section referred to as communication ) may be made by delivering or transmitting a copy thereof, to the person therein named,- (a) by post or by such courier services as may be approved by the Board; or (b) in such manner as provided under the Code of Civil Procedure, 1908 (5 of 1908) for the purposes of service of summons; or (c) in the form of any electronic record as provided in Chapter IV of the Information Technology Act, 2000 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... account of the Assessee on the Departmental website https://incometaxindiaefiling.gov.in. 7. Further, Section 282A provides for the authentication of electronic communication of notice or other document and Rule 127A prescribes the procedure in such cases: Authentication of notices and other documents. 282A . (1) Where this Act requires a notice or other document to be issued by any income-tax authority, such notice or other document shall be 8 [ signed and issued in paper form or communicated in electronic form by that authority in accordance with such procedure as may be prescribed ]. (2) Every notice or other document to be issued, served or given for the purposes of this Act by any income-tax authority, shall be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9. E-Proceeding is a part of e-governance initiative to facilitate a simple way of communication between the Department and the taxpayer, through electronic means, without the necessity of the taxpayer to visit the Income Tax Office. 10. E-Proceeding offers the functionality for any Income Tax Authority to conduct various proceedings through online exchange of communication in form of notices/letters/questionnaire issued from the Income Tax Business Application (ITBA) of the Department to the taxpayer account in the e-FiIing website https://incometaxindiaefiling.gov.in and online response/submission from Assessee in compliance with such notices/letters/questionnaire, through E-Proceeding in the e-Filing website https://incometaxindi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Income Tax Act 1961 . 13. The procedure, formats and standards for ensuring secured transmission of electronic communicationusing E-Proceeding is specified as under: a) All the notices/questionnaire/letters/Orders issued from ITBA modules by any Income Tax Authority will be visible to Assessee after login under E-Proceeding Tab in the E-filing website of the Department in https://incometaxindiaefiling.gov.in, hereinafter called 'E-filing website' and may also be sent by the designated e-mail address (email address based on the designation of the income tax authority under the domain @incometax.gov.in) to the registered e-mail address of the Assessee. b) A text message alerting the Assessees may also be sent on the mo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ny submission of the Assessee response along with attachments, if any, will be accessible to the respective Income Tax Authority through the Income Tax Business Application (ITBA) system or any such software of the Department. h) In order to facilitate a final date and time for E-submission, the facility to submit a response will be auto closed 7 days prior to the Time-Barring (TB) date, if any. If there is no statutorily prescribed Time Barring date, then the Income Tax Authority can, on his volition, close the E-submission whenever the compliance time is over or when the final order or decision is under preparation to avoid last minute submissions. However, Income Tax Authority can also re-enable the E-submission by Assessee in bothTB ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessee on the e-filing website is deemed to be computer resource designated by the assessee in accordance with Section 13 of the Information Technology Act, 2000 (No.21 of 2000). o) For the purpose of this notification, the data including attachments, if any, delivered as a record in the E-Proceeding Tab to the Assessee's account in the E-filing website of the Department - https://incometaxindiaefiling.gov.in shall constitute an 'Electronic record' as defined in Clause (t) of Subsection (1) of Section 2 of Information Technology Act, 2000 (21 of 2000). p) For the purpose of this notification, the Assessee is the Addressee as defined in Clause (b) of Subsection (1) of Section 2 of Information Technology Act, 2000 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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