Its been government’s endeavor to reduce the human interface between the taxpayer and the tax officer. The main aim for doing the same is to reduce the harassment and corruption. The Income Tax department-related proceedings between the taxpayer and the taxman from the new fiscal will be conducted online. A new link or window called ‘e-proceeding’ will soon be introduced on the e-filing website of the department, which is used by taxpayers to file their Income Tax Returns (ITRs) at present.

The website has been linked to the internal online business application portal of the tax department so that the AO can undertake the new regime where a taxpayer will not have to visit the I-T office for regular issues like scrutiny issues and grievances related to his or her refunds or tax filing, among others.

The new regime of e-communication is however voluntary and a taxpayer can take a call on whether to conduct his dealing with the taxman over the e-system or through the existing procedure of manual submissions of documents by visiting the I-T department office.

The functionality to conduct e-proceeding will be available for all types of notice, questionnaire, letter issued under various sections of the I-T Act. For example, hearing notice for assessment proceedings under sections 143(3), 147, 263 or 264 etc, proceedings under section 154 and hearing under various sections for penalty.

All such e-communication by the taxman to the taxpayer will bear the official email of the AO with the email domain being ‘@incometax.gov.in’.

“The CBDT had run a pilot project in this regard sometime back which has paved the way for this absolutely new regime where the taxman and the taxpayer do not have an interface. A majority of tax dealings with the taxpayer in new financial year (2017-18) will be done through the new system

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