CBDT Extends Due Date of Response to Tax Notices u/s 142(1)

Central Board of Direct Taxes (CBDT) in its current notification has declared to extend the due dates of filing returns in response to tax notices received by the taxpayers u/s 142(1).

The step is determined to provide taxpayers and other concerned professionals relief from sudden compliance and allotting them enough time to sort their legal documents. The clause brings all the upcoming compliance in-line with the protocols of the E-assessment scheme.

“With a view to provide relief to the taxpayers and tax professionals and to facilitate the compliance with respect to e-Assessment proceedings under E-assessment Scheme, 2019, the time limit for filing of response to notices under section 142(1) of the Income Tax Act Know everything about TDS section 194I, 194IB & 194IC that are related to rent under the income tax. Also, we covered some special points under section 194I. Read More issued up to 24.12.2019 by the National e-Assessment Centre is extended up to 10.01.2020 or time given in such notices, whichever is later,” a notification issued by the Central Board of Direct Taxes (CBDT) read.

The concept of e-assessment recently introduced by the government has popped in the scenario to facilitate online compliance related to income tax notices which were issued online.

To be noted: The last date of filing the return in response to the notices issued u/s 142(1) is 10 January 2020.

Taxpayers were earlier obliged to reply to such notices by the income tax Easy guide to reply compliance notices sent by the income tax department of India. We showcase the complete process along with step by step procedure. Read More department within 15 days of receiving them via e-filing account or email. But now the taxpayers who have received the notices till 24 December can respond online by 10 January 2020 to those notices. The clause further says that the notices received by the taxpayers only under section 142(1) are allowed extension till 10 Jan. They further need to add up more information and affix more documents. There will be an action from the department on non-compliance or compliance after the due date.

Under the e-assessment scheme, all the notices will be allotted a unique Documentation Identification Number (DIN) by the income tax department before issuing them to the taxpayer. The thread of response will go under the same DIN. The notices not having DIN will be considered invalid by the department.

One can log in to the IT Department’s e-filing website and check the status of the Notice/Order by clicking on the button present at the left side corner of the page.