Categories: Direct TaxIncome Tax

Overview of Things to know about E-assessments

Overview of Things to know about E-assessments

CBDT issues an instruction for conducting the scrutiny assessments electronically.

As per the instruction, except search related assessments, all scrutiny assessments shall be conducted only through the ‘E-Proceeding’ functionality available at e-filing website of Income-tax Dept.

The Board has laid down the procedures to be followed by the tax officers to conduct the scrutiny assessment electronically.

Ten-things to know about this instruction and e-Proceeding facility of Income-tax Dept. are as under:

  • All the communications with the taxpayers shall be signed digitally by the tax officer and it will be delivered to a taxpayer in his e-filling account.
  • On receipt of Dept. communication, taxpayer would be able to submit the response along with the attachments by uploading the same on e-filing portal.
  • All the submissions and replies should be made by the taxpayer till office hours on the date stipulated for compliance.
  • The response submitted by the taxpayer can be viewed by the concerned tax officer electronically in Income-tax Business Application (ITBA) Module.
  • Facility for electronic submission of documents shall be automatically closed 7 days before the time barring date.
  • Upon conclusion of hearing in assessment proceedings but before passing the final order, the concerned tax officer shall close the e-submission facility.
  • Not all proceedings shall be carried out electronically. A few proceedings can also take place manually, i.e., examining the books of accounts, examination of witness, etc.
  • The case-records and note sheets of proceedings is required to be maintained by the tax officer electronically.
  • This electronic proceedings shall be carried out by the tax officers for Limited Scrutiny (in case of CASS1), Complete Scrutiny (in case of CASS) and Compulsory Manual Scrutiny.
  • The taxpayer friendly measure would substantially reduce the compliance burden for the taxpayers as it would enable them to submit response to the Departmental queries electronically as per their convenience.
Rajput Jain & Associates

Rajput Jain & Associates is a Chartered Accountants firm, with it's headquarter situated at New Delhi (the capital of India). The firm has been set up by a group of young, enthusiastic, highly skilled and motivated professionals who have taken experience from top consulting firms and are extensively experienced in their chosen fields has providing a wide array of Accounting, Auditing, Taxation, Assurance and Business advisory services to various clients and their stakeholders. Rajput jain & Associates, a professional firm, offers its clients a full range of services, To serve better and to bring bucket of services under one roof, the firm has merged with it various Chartered Accountancy firms pioneer in diversified fields. We have associates all over India in big cities. All our offices are well equipped with latest technological support with updated reference materials. We have a large team of professionals other than our Core Team members to meet the requirements of our prospective clients including the existing ones. However, considering our commitment towards high quality services to our clients, our team keeps on growing with more and more associates having strong professional background with good exposure in the related areas of responsibility.

Recent Posts

Loan Against Shares Interest Rates Explained: Investors Know

Loan Against Shares Interest Rates Explained: What Investors Should Know In India’s dynamic financial market, investors often look for flexible… Read More

1 week ago

Why and How to Avoid Useless Expenses this Diwali

Why and How to Avoid Useless Expenses This Diwali – A Nature Lover’s Perspective  October 2025 Diwali, the festival of… Read More

1 week ago

How to manage repayment effectively personal loan of 3 lakhs

How to manage repayments effectively on a personal loan of three lakhs Taking a Rs. 3 lakh personal loan can… Read More

1 week ago

Procedure of Member’s Voluntary Winding Up under Co Act 1956

Procedure of Member’s Voluntary Winding Up under the Companies Act, 1956 A Members’ Voluntary Winding Up is a mode of… Read More

1 week ago

Financial Transactions That Can Trigger Income Tax Scrutiny

Top 10 Financial Transactions That Can Trigger Income Tax Scrutiny : The Income Tax Department keeps a close watch on… Read More

2 weeks ago

Overview of the Internal Audit Iceberg Concept

Overview of the Internal Audit Iceberg Concept Apache Iceberg introduces a powerful feature called Integrated Audits, which allows organizations to… Read More

2 weeks ago
Call Us Enquire Now