To,
All Pr. CCsIT/Pr. CCIT (International-tax)/CCIT (Exemptions)/Pr. DsGIT
Subject: – Issue of notices under section 143(2) of Income-tax Act, 1961 in revised format-regd.
With reference to the above, I am directed to state that Central Board of Direct Taxes, with approval of the Revenue Secretary, has decided to modify notice under section 143(2) of the Income-tax Act. Henceforth, there shall be three formats of the said notice namely:
2. Complete Scrutiny
3. Manual Scrutiny
- The revised format of 143(2) notice(s) are enclosed (without annexure on benefits of email based assessment) for kind information of the field authorities.
- I am further directed to state that all scrutiny notices, shall henceforth, be issued in these revised formats. The Systems Directorate is effecting necessary changes in the ITD module in this regard.
- The above may be brought to the notice of all for necessary compliance.
Enclosures: as above
(Rohit Garg)
Deputy Secretary to the Government of India
- Click here to download the format of Notice: Limited Scurtiny
- Click here to download the format of Notice: Complete Scrutiny
- Click here to download the format of Notice: Manual Scrutiny
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