Revised format u/s 143(2) of Income Tax Act for scrutiny notices


CBDT has decided to modify notice under section 143(2) of the Income-tax Act. Now  all scrutiny notices shall be issued in following revised format:
Limited Scrutiny
-Complete Scrutiny
-Manual Scrutiny

 (F.No. 225/162/2016/ITA ,CBDT , 11th of July, 2016)
Limited Scrutiny
Notice under Section 143(2) of the Income-tax Act, 1961

PAN: ………………………………………………………. Dated:         
To
Sir/Madam
This is for your kind information that the return of income for Assessment Year ………………….filed vide ……………………………………………….  on ……………………  has been selected for Scrutiny. Following issues have been identified for examination:
—————————————-
2. In view of the above, we would  like to give you an opportunity to produce, or cause to be produced, any evidence which:you feel is necessary in support of the said return of income on (date) in the office of the undersigned.
3. Sending a communication to the undersigned in this regard shall also be treated as sufficient compliance in case no evidence is sought to be produced as required in Para 2 above.
4. Specific questionnaire/show-cause notice shall be sent giving you another opportunity in case any adverse view is contemplated.
5. (#)The assessment proceeding in your case is proposed to be conducted through email based communication. The email provided in the said return of income shall be used for communication for this purpose. In case you wish to communicate through any other alternate email, the same may kindly be informed. A brief note regarding benefits of this facility and procedure is enclosed overleaf. In case you do not wish to participate in this taxpayer friendly initiative, you may convey your refusal to the undersigned by the above mentioned date. In case, you wish to opt out from this scheme at any subsequent stage due to any technical difficulties faced by you, the same can be done with prior intimation to the undersigned.
Yours faithfully,
Seal
(Name of the Assessing Officer)
(Designation)
(Telephone No./Fax No.)
(E-mail id.)
Note: (#)Applicable only in case of taxpayers whose Income-tax jurisdiction falls in the cities of Ahmedabad, Bengaluru, Chennai, Delhi, Hyderabad, Kolkata or Mumbai
Complete Scrutiny
Notice under Section 143(2) of the Income-tax Act, 1961
Sir/Madam
This is for your kind information that the return of income for Assessment Year …………………. filed vide ………………………………………………  on ……………………..  has been selected for Complete Scrutiny.
2. In view of the above, we would like to give you an opportunity to produce, or cause to be produced, any evidence which you feel is necessary in support of the said return of income on (date) in the office of the undersigned.
3. Sending a communication to the undersigned in this regard shall also be treated as sufficient compliance in case no evidence is sought to be produced as required in Para 2 above.
4. Specific questionnaire/ show-cause notice shall be sent giving you another opportunity in case any adverse view is contemplated.
5. (#) The assessment proceeding in your case is proposed to be conducted through email based communication. The email provided in the said return of income shall be used for communication for this purpose. In case you wish to communicate through any other alternate email, the same may kindly be informed. A brief note regarding benefits of this facility and procedure is enclosed overleaf. In case you do not wish to participate in this taxpayer friendly initiative, you may convey your refusal to the undersigned by the above mentioned date. In case, you wish to opt out frorii this scheme at any subsequent stage due to any technical difficulties faced by you, the same can be done with prior intimation to the undersigned.
Yours faithfully,
Seal
(Name of the Assessing Officer)
(Designation)
(Telephone No./Fax No.)
(E-mail id.)
Note:(#) applicable only in case of taxpayers whose Income-tax jurisdiction falls in the cities of Ahmedabad, Bengaluru, Chennai, Delhi, Hyderabad, Kolkata or Mumbai
Manual Selection
Notice under Section 143(2) of the Income-tax Act, 1961
PAN: ……………………………………………………….. Dated: 
To
Sir/Madam
This is for your kind information that the return of income for Assessment Year ………………….filed vide ……………………………………………….  on ……………………….  has been selected for Scrutiny on the basis of parameter at Para 1(……………. … ) of the Manual Compulsory Guidelines of CBDT issued vide Instruction No. ……………………………. dated………………….
2. In view of the above, we would like to give you an opportunity to produce, or cause to be produced, any evidence which you feel is necessary in support of the said return of income on (date) in the office of the undersigned.
3. Sending a communication to the undersigned in this regard shall also be treated as sufficient compliance in case no evidence is sought to be produced as required in Para 2 above.
4. Specific questionnaire/show-cause notice shall be sent giving you another opportunity in case any adverse view is contemplated.
5. (#) The assessment proceeding in your case is proposed to be conducted through email based communication. The email provided in the said return of income shall be used for communication for this purpose. In case you wish to communicate through any other alternate email, the same may kindly be informed. A brief note regarding benefits of this facility and procedure is enclosed overleaf. In case you do not wish to participate in this taxpayer friendly initiative, you may convey your refusal to the undersigned by the above mentioned date. In case, you wish to opt out from this scheme at any subsequent stage due to any technical difficulties faced by you, the same can be done with prior intimation to the undersigned.
Yours faithfully,
Seal
(Name of the Assessing Officer)
(Designation)
(Telephone No./Fax No.)
(E-mail id.)

Note:(#) applicable only in case of taxpayers whose Income-tax jurisdiction falls in the cities of Ahmedabad, Bengaluru, Chennai, Delhi, Hyderabad, Kolkata or Mumbai.

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