After 3 months, I-T Dept to send communication to assessees facing probe
New Delhi, Aug 12 (IANS) After a gap of three months, the Income Tax (I-T) Department will once again start sending communications to assessees facing investigation or proceedings under the Income Tax Act, black money or benami property violations.
The Central Board of Direct Taxes (CBDT) had on May 8 issued directions that “no communication” is to be made with the assessee having adverse effect on him/her during the period till fresh guidelines are issued.
“The issue with regard to making communication with the assessee by the officers of the Investigation Directorate and central charges of the Income Tax Department has been considered,” the CBDT said in a circular issued on Tuesday that was sent to all Director Generals of Income Tax (Investigation) and Chief Commissioners of Income Tax (Central).
The CBDT has henceforth allowed such communications to be made.
“This would be applicable for proceedings under the Income Tax Act, 1961, Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 and Prohibition of Benami Property Transactions Act, 1988,” the CBDT said.
“However, in view of the hardships being faced by the taxpayers in coping with the challenges posed by the Covid 19 pandemic, it is important that the concerned officers of the Income Tax Department recognise the same and are sensitive to it,” the CBDT said in the circular.
“Therefore, as far as possible, the communications should be made electronically and social distancing norms should be followed without diluting the significance of the proceedings,” the CBDT said.
–IANS
san/arm