CBDT Instruction on Section 143, Read With Sections 142 & 2(23c), Of The Income-Tax Act, 1961 – Assessment – Conduct Of Assessment Proceedings In Scrutiny Cases Electronically


SECTION 143, READ WITH SECTIONS 142 & 2(23C), OF THE INCOME-TAX ACT, 1961 – ASSESSMENT – CONDUCT OF ASSESSMENT PROCEEDINGS IN SCRUTINY CASES ELECTRONICALLY INSTRUCTION NO.1/2018 [F.NO.225/157/2017-ITA.II], DATED 12-2-2018 Sub-section (23C) of Section 2 of the Income-tax Act, 1961 (Act), applicable from 1-6-2016, provides that “hearing” includes communication of data and documents through electronic mode. Accordingly to facilitate…

This content is for annual and Semi Annual members only.

Log In Register

Comments are closed.