The Central Board of Direct Taxes vide its notification dated 13th December 2021 has published the e-Verification Scheme, 2021 for Collection of Information of Assesse by the Assessing officer.
The scheme shall be applicable for processing or utilisation of the information which is in possession of the Principal Director General of Income-tax (Systems) or Director General of Income-tax (Systems), as the case may be; or made available to the Principal Director General of Income-tax (Systems)or Director General of Income-tax (Systems), as the case may be, by-
(a) the Director General of Income-tax (Intelligence and Criminal Investigation);
(b) the Commissioner of Income-tax in charge of the Centralised Processing Centre for processing of returns;
(c) the Commissioner of Income-tax in charge of the Centralised Processing Centre (TDS) for processing of statement of tax deducted at source; or
(d) any other authority, body or person.
The Commissioner of Income-tax (e-Verification) shall process the information made available to it for initial e-verification. The initial e-verification by the Commissioner of Income-tax (e-verification) shall be through an automated issuance of communication to the source from where the information is received and the Principal Director General of Income-tax (Systems) or Director General of Income-tax (Systems), as the case may be, shall enable such automated communication.
Further no person shall be required to appear personally or through authorised representative before the Prescribed Authority in connection with any proceedings. In exceptional cases, where personal appearance is requested by such person, the Prescribed Authority may allow personal appearance through video conferencing or video telephony, to the extent technologically feasible.
