DGIT(S)/DIT(S)-3/ AST/Paperless Assessment Proceedings/96/2015-16
Government of India
Ministry of Finance
Central Board of Direct Taxes
Directorate of Income Tax (Systems)
Notification No.4/2017
New Delhi,3rd dayof April,2017
Subject: Procedure, Formats and Standards for ensuring secured transmission of electronic
communication - introduction of E-Proceeding for communication between the Income Tax
Department and Assessee-reg.
Reference may be made to Notification
2/2016 in even number dated 3rd February 2016.
2.
Sub-Section (1) of 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,-
(0) 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 (21 of 2000); or
(d)
by any other means of transmission of documents as provided by rules made by the Board
in this behalf.
3.
Further,
Sub-Section (2) of Section 282 of the
Income Tax Act 1961 provides
that
theCentral
Board of
Direct Taxes(t
Board')
may make rules providing
for
the
addresses
(including
the
address
for
electronic
mail
or
electronic
mail
message)
to
which
the
communication
referred to in sub-section (1) of Section 282 may be delivered or transmitted
to
the person therein named.
4.
Accordingly,
Board vide
Income-tax (18th Amendment)
Rules, 2015 has notified
Rule
127 for
Service of notice,
summons,
requisition,
order
and other
communication
on 2nd
December 2015.
Page 1 of 6
S.
Sub Rule (3) of Rule 127 of the Income Tax Rules 1962, states The Principal Director
General of Income Tax(Systems)or the Director General of Income-tax(Systems) shall specify
the
procedure,
formats
and standards for
ensuring secured transmission
of
electronic
communication and shall also be responsible for formulating and implementing appropriate
security, archival and retrieval policies in relation to such communication.
6.
Accordingly, the Pro DGIT (S) issued Notification
2/2016 in even number dated 3rd
February 2016 to enable Email based Communication
between the
Department and the
Assessee. Now the facility of electronic communication
between the Department and the
Assesseeis being extended through the E-Proceedingfunctionality of the E-filing account of the
Assesseeon 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:
Authent-icat-ion
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 deemed to be authenticated if the name and office of a
designated income-tax authority is printed, stamped or otherwise written thereon.
(3) For the purposes of this section, a designated income-tax authority shall mean any income-
tax authority authorized by the Board to issue, serve or give such notice or other document
after authentication in the manner as provided in sub-section (2).
8.
Sub Rule (1) of the Rule 127A provides that:
(1) Every notice or other
document communicated
in electronic form
by an income-tax
authority under the Act shall be deemed to be authenticated-
a.
In case of an electronic mail or electronic mail message issued, (hereinafter referred to as
the e-mail), if the name and office of such income-tax authority-
i.
is printed on the email body, if the notice or other document is in the email body
itself; or
ii.
is printed on the attachment to the email, if the notice or other document is in the
attachment,
and the e-mail is issued from
the designated e-mail address of such income-tax
authority;
Page 2 of 6
b.
In case of an electronic record,
if the name and office of a designated income-tax authority-
i.
is displayed as a part of the electronic
record, if the notice or other document
is
contained as text or remark in the electronic record itself, or
ii.
is printed
on the
attachment
in the
electronic
record,
if the
notice
or other
document is in the attachment,
.
and such electronic record is displayed on the designated website.
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-Filing
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://incometaxindiaefiling.gov.in.
11.
Accordingly, in exercise of the powers delegated by the Board as per Sub Rule (3) of Rule
127 and Sub Rule (2) of Rule 127 A of the Income Tax Rules 1962, the Principal Director General
of Income tax (Systems) specifies herein the additional
procedures, formats and standards for
ensuring
secured transmission
of electronic
communication
and authentication of electronic
communication of notice or other document through
the E-filing account of the taxpayer on the
Designated Website https:l/incometaxindiaefiling.gov.in.
12.
For the purposes of this notification,
the expression,
i.
lIelectronic
communicationll
means electronic
mail or electronic
mail message or the
display of an electronic record on the website of the Income Tax Department
as may be
specified.
ii.
"electronic
mail"
and
"electronic
mail
message"
(hereinafter
referred
to
as
lIemailll)means
a message or information
created
or transmitted
or received
on a
computer,
computer
system, computer
resource or communication
device including
attachments
in text, images, audio, video and any other electronic record, which may be
transmitted
with the message.
iii.
"electronic
record"
means data, record or data generated,
image or sound stored,
received or sent in an electronic form or micro film or computer
generated micro fiche
as defined in Clause (t) of Subsection (1) of Section 2 of Information
Technology Act,
2000 (21 of 2000).
Page 3 of 6
All other expressions shall have the meaning as defined in the Income TaxAct 1961.
13.
The procedure, formats and standards for ensuring secured transmission of electronic
communication using E-Proceeding is specified as under:
a)
All the notices/questionnaire/letters/Orders
issued from ITBAmodules by any Income
Tax Authority will be visible to Assesseeafter login under liE-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 mobile number
registered on the E-filing website.
c)
The notice/ questionnaire/Letter
available over E-Filingwebsite to the Assesseeor sent
by Email to the Assesseewill be authenticated in the manner prescribed in Rule 127A
of Income Tax Rules1962 .
d)
The
functionality
to conduct E-Proceeding will be available for all types of notice/
questionnaire/Letter
issued under various sections of the IT Act. For example, hearing
notice for
assessment proceedings under sections 143(3), 147, 263 or 264 etc,
proceedings
under
section
154,
hearing
under
various
sections
forpenalty,
proceedings in First Appeal for Hearing notice, proceedings for granting/rejecting
registration
applications
u/s 12AA, 80G underExemptions,seeking clarification
for
resolving E-Nivaran grievances etc. can also be conducted using the E-Proceeding
functionality using electronic communication of notice or any document by any Income
TaxAuthority and electronic submission of response by Assessee.
e)
Assesseewill have the facility to opt out of E-Proceeding and such option has to be
communicated to the Department through the e-Filing website.
f)
On delivery of the notice/ questionnaire/Letter
to the Assesseeunder liE-Proceeding"
Tab in the E-filing website of the Department - https:/Iincometaxindiaefiling.gov.in,
the Assesseewill be able to submit his response along with attachments on the e-Filing
website.
g)
The notice/ questionnaire/Letter
issued to the Assessee and any submission of the
Assesseeresponse 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
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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 or
non TB situations.
i)
Once the proceeding is closed or completed in ITBA by the Income Tax Authority,
E-
submission will not be allowed from Assessee.
j)
Upon closure or completion of any proceeding under this procedure, the final Order,
letter or document will be delivered to the Assesseeunder "E-Proceeding" Tab in the
E-filing website of the Department - https:/Iincometaxindiaefiling.gov.in.
If need be,
the same may also be delivered by Post.
k)
Relevant e-proceedings can also be conducted manually, if an Assesseechooses not to
opt for E-Proceeding. Manual mode can also be adopted for those Assesseeswho are
not registered on the E-filing website of The Income Tax Department or if the Income
Tax Authority so decides with specific reasons recorded in writing and approved by
the immediate supervisory authority.
I)
In case the assesseeopts for manual mode in the middle of e-proceedings on the e-
filing website,further proceedings shall be conducted in manual mode.
m)
The
Assessee
will
be
able
to
view
the
entire
history
of
notice/
questionnaire/letter/Orders
on the E-filing Website of the Department
and of his
responses, if the same has been submitted under this procedure.
n)
For the purpose of this notification,
thetime
and place of dispatch and receipt of
electronic
record or electronic
communication
shall have the
same meaning as
provided
inSection
13
of
the
Information
Technology
Act,
2000
(No.21
of
2000).Further, the registered account of the assesseeon the e-filing website is deemed
to be computer resource designated by the assesseein accordance with Section 13 of
the Information Technology Act, 2000 (No.21 of 2000).
0)
For the purpose of this notification, the data including attachments, if any, delivered as
a record in the "E-Proceeding" Tab to the Assessee'saccount in the E-filing website of
the Department -
https:/Iincometaxindiaefiling.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 Assesseeisthe "Addressee"as defined in Clause
(b) of Subsection (1) of Section 2 of Information Technology Act, 2000 (21 of 2000).
Page 5 of6
y~ '-';;:-
(Ramesh krlshnamurthi)
AddlDG
[Systems)-3, CBDT
'14.
The aforementioned
procedure
is applicable to all proceedings under the Income Tax
Act 1961 under this Notification
as enabled from time to time.
(S S Rathore)
Pro o61T (Systems), CBoT
Copyto:-
1.
PPSto the Chairman and Members, CBOT,North Block, New Delhi.
2.
All ProChief Commissioners!
Director Generals of Income tax - with a request to circulate
amongst all officers in their regions! charges.
3.
JS(TPL)-f &1I!Media coordinator
and Official spokesperson of CBDT.
4.
OIT (IT)/
olT
(Audit)!
0IT(Vig.}jAOG(System)1,2,3,4,Sj
CIT(CPC)Bangalore,
CIT(CPC-TDS)
Ghaziabad.
S.
ADG (PR. PP&OL) with a request for advertisement
campaign for the Notification.
6.
TPl and ITA Divisions of CBDT.
7.
The Institute of Chartered Accountants of India, IP Estate, New Delhi.
8.
Web Manager, "incometaxindia.gov.in"
for hosting on the 'website.
9.
Database cell for uploading on www.irsofficersonline.gov.in
and in DG System's corner.
10. ITBA publisher for uploading on ITBA website.
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