Central Board of Direct Taxes (CBDT) has notified the Centralised Communication Scheme, 2018 regarding issue of notice to any person requiring him to furnish information or documents for the purpose of verification of information in his possession.
Key points of the Scheme are:
- The notice shall be issued under digital signature of the designated authority.
- The notice shall be served by delivering a copy by electronic mail, or by placing a copy in the registered account on the portal followed by an intimation by Short Message Service.
- The Centralised Communication Centre may prescribe a machine readable structured format for furnishing the information or documents by the person in response to the notice.
- An assessee shall not be required to appear personally or through authorised representative before the designated authority at the Centralised Communication Centre in connection with any proceedings.
- Operational aspects to be specified by Principal Director General of Income-tax (Systems) or Director General of Income-tax (Systems).
For more information please refer the attached Notification
Source: Central Board of Direct Taxes
