MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 13th December, 2021
(INCOME-TAX)
S.O. 5187(E).—In exercise of the powers conferred by sub-sections (1) and (2) of section 135A of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby makes the following Scheme, namely:—
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Short title and commencement.- (1) This Scheme may be called the e-Verification Scheme, 2021.
(2) It shall come into force on the date of its publication in the Official Gazette.
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Definitions.- (1) In this Scheme, unless the context otherwise requires,—
- (a) “Act” means the Income-tax Act, 1961 (43 of 1961);
- (b) “addressee” shall have the same meaning as assigned to it in clause (b) of sub-section (1) of section 2 of the Information Technology Act, 2000 (21 of 2000);
- (c) “authorised representative” shall have the same meaning as assigned to it in sub-section (2) of section 288 of the Act;
- (d) “automated allocation system” means an algorithm for randomised allocation of cases, by using suitable technological tools, including artificial intelligence and machine learning, with a view to optimise the use of resources;
- (e) “Commissioner of Income –tax (e-Verification)” means the prescribed income - tax authority under section 133C of the Act read with rule 12D of the Income-tax Rules,1962;
- (f) “computer resource” shall have the same meaning as assigned to it in clause (k) of sub-section (1) of section 2 of the Information Technology Act, 2000 (21 of 2000);
- (g) “computer system” shall have the same meaning as assigned to it in clause (l) of sub-section (1) of section 2 of the Information Technology Act, 2000 (21 of 2000);
- (h) “designated portal” means the web portal designated as such by the Principal Director General of Income-tax (Systems) or Director General of Income-tax (Systems), as the case may be;
- (i) “digital signature” shall have the same meaning as assigned to it in clause (p) of sub-section (1) of section 2 of the Information Technology Act, 2000 (21 of 2000);
- (j) “electronic record” shall have the same meaning as assigned to it in clause (t) of sub-section (1) of section 2 of the Information Technology Act, 2000 (21 of 2000);
- (k) “e-mail” or “electronic mail” and “electronic mail message” means a message or information created or transmitted or received on a computer, computer system, computer resource or communication device including attachments in text, image, audio, video and any other electronic record, which may be transmitted with the message;
- (l) “Prescribed Authority” shall mean any income-tax authority working in the Directorate of Income-tax (Intelligence and Criminal Investigation), who is authorised by the Board to act as such authority for the purposes of this Scheme;
- (m) “registered account” of the assessee means the electronic filing account registered by the assessee in designated portal;
- (n) “registered e-mail address” means the e-mail address at which an electronic communication may be delivered or transmitted to the addressee, including-
- (i) the e -mail address available in the electronic filing account of the addressee registered in the designated portal; or
- (ii) the e-mail address available in the last income-tax return furnished by the addressee; or
- (iii) the e-mail address available in the permanent account number database relating to the addressee; or
- (iv) in the case of addressee being an individual who possesses the Aadhaar number, the e-mail address of addressee available in the database of Unique Identification Authority of India; or
- (v) in the case of addressee being a company, the e-mail address of the company as available on the official website of Ministry of Corporate Affairs; or
- (vi) any e-mail address made available by the addressee to the income-tax authority or any person authorised by such authority;
- (o) “registered mobile number” of the addressee means either or both of—
- (i) the mobile number of the assessee, or his authorised representative, appearing in the user profile of the electronic filing account registered by the assessee in designated portal;
- (ii) in the case of addressee, being an individual who possesses the Aadhaar number, the mobile number available with the database of Unique Identification Authority of India.
- (p) “risk management strategy” means an algorithm for standardised examination of information, by using suitable technological tools, including artificial intelligence and machine learning, with a view to reduce the scope of risk, as decided by the Board from time to time;
- (q) “rules” means Income-tax Rules, 1962;
- (r) “scrutiny assessment” means assessment under section 143 or section 144 or section 147 or section 153A or section 153C of the Act;
- (s) “video telephony” means the technological solutions for the reception and transmission of audio-video signals by users at different locations, for communication between people in real-time.
(2) Words and expressions used herein and not defined but defined in the Act shall have the meaning respectively assigned to them in the Act.
- Scope of the Scheme.- (1) The scope of the Scheme shall be in respect of:
- (i) calling for information under section 133 of the Act;
- (ii) collecting certain information under section 133B of the Act;
- (iii) calling for information by the prescribed income-tax authority under section 133C of the Act;
- (iv) exercise of power to inspect registers of companies under section 134 of the Act; and
- (v) exercise of power of Assessing Officer under section 135 of the Act.
(2) The Scheme shall be applicable to exercise the functions referred to in sub-paragraph (1) for processing or utilisation of the information which is,—
- (i) in possession of the Principal Director General of Income-tax (Systems) or Director General of Income-tax (Systems), as the case may be; or
- (ii) made available to the Principal Director General of Income-tax (Systems) or Director General of Income-tax (Systems), as the case may be, by-
- (a) the Director General of Income-tax (Intelligence and Criminal Investigation);
- (b) the Commissioner of Income-tax in charge of the Centralised Processing Centre for processing of returns;
- (c) the Commissioner of Income-tax in charge of the Centralised Processing Centre (TDS) for processing of statement of tax deducted at source; or
- (d) any other authority, body or person.
- Electronic Collection and Verification.—(1) The Commissioner of Income-tax (e-Verification) shall collect the information referred to in sub-paragraph (1) of paragraph 3, in accordance with the procedure laid down by the Principal Director General of Income-tax (Systems) or Director General of Income-tax (Systems), as the case may be.
(2) The Principal Director General of Income-tax (Systems) or Director General of Income-tax (Systems), as the case may be, shall make available the information referred to in sub-paragraph (2) of paragraph 3, to the Commissioner of Income-tax (e-Verification)-
- (i) which was uploaded to the registered account or sent on the registered mobile number, wherever available, of the assessee and not accepted by him or in a case where no response has been received from the assessee within ninety days;
- (ii) in respect of which no registered e - mail account or mobile number is on record.
(3) The Commissioner of Income-tax (e-Verification) shall process the information made available to it for initial e-verification.
(4) The initial e-verification by the Commissioner of Income-tax (e-verification) shall be through an automated issuance of communication to the source from where the information is received and the Principal Director General of Income-tax (Systems) or Director General of Income-tax (Systems), as the case may be, shall enable such automated communication.
