CBDT instructs 7 cases whereE-Proceedings will not be mandatory

CBDT instructs 7 cases whereE-Proceedings will not be mandatory : CBDT introduced E-proceeding under Income Tax vide Instruction Number 1/20

CA Deepak Gupta

Aug 25, 2018

Last update on Aug 25, 2018

CBDT instructs 7 cases whereE-Proceedings will not be mandatory : CBDT introduced E-proceeding under Income Tax vide Instruction Number 1/2018 dated12^thof February, 2018. Now videInstruction Number 3/2018 dated20^thof August, 2018 CBDT has instructed7 cases whereE-Proceedings will not be mandatory. These cases are given below : Click here to download "CBDT instructs 7 cases whereE-Proceedings will not be mandatory " E-Proceedings will not be mandatory in the following cases:

where assessment is to be framed under section(s) 153A, 153C, 147 and 144 of the Act;
in set aside assessments;
where assessments are being framed in non PAN cases;
cases where income tax returns was led in paper mode and the concerned assessee does not yet have an account on E Filing portal;
in all cases at stations connected through VSAT or with limited capacity of bandwidth; [list to be specified by the Pr DGIT(system)]
in cases where substantial hearing had already taken place in the convention mode prior to issue of the instruction No. 1/2018 [para 4 ofinstruction No. 1/2018] ;
in cases where the jurisdictional Pr CIT/CIT, in exceptional circumstances such as complexities of the case has permitted conduct of assessment proceedings through conventional mode.

Click here to download "CBDT instructs 7 cases whereE-Proceedings will not be mandatory "

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CA Deepak Gupta

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CA Deepak Gupta,is Co-founder of Studycafe. He is Microsoft Office Specialist and Corporate Trainer of AI Tools, Microsoft Excel. He is Finance Influencer having more than 250K followers on Social Media. CA Deepak Gupta, is Having more than 14 plus years of experience, and he has Worked with best brands Like, Hero, Wipro, Ericsson before Starting Studycafe. He has Trained more than 20000 Persons in Microsoft Excel, PowerPoint, Power BI, Google Sheet, Google Forms and Other Tools.