On August 1, 2024, the Central Board of Direct Taxes (CBDT) issued an order under the proviso to sub-section (5) of Section 144B of the Income-tax Act, 1961. This order specifies the conditions under which the Verification Unit can perform enquiry or verification functions. The circumstances include: (i) the absence of a digital footprint for the assessee or involved parties, (ii) inability to conduct electronic or online verification due to non-response to notices, and (iii) the necessity for physical verification of assets, premises, or individuals despite having a digital footprint. This order, effective immediately, outlines the criteria that must be met for the Verification Unit to proceed with these functions.
F. No. 187/7/2024-ITA-I
Government of India
Ministry of Finance
Department of Revenue
(Central Board of Direct Taxes)
North Block, New Delhi-110001
Dated the 1st August, 2024
Order under proviso to sub-section (5) of section 144B of the Income-tax Act, 1961 specifying the circumstances for the purposes of enquiries or verification functions by the Verification Unit-regarding.
In pursuance of the proviso to sub-section (5) of Section 144B of the Income-tax Act,1961 (hereinafter referred to as “the Act”), the Central Board of Direct Taxes hereby specifies the following circumstances, for the purpose of enquiry or verification functions referred to in Section 144B(3)(iii) of the Act by the Verification Unit:
i. Non-availability of digital footprint in respect of the assessee or any other person.
ii. Electronic or Online verification is not possible on account of no response to notice issued to the assessee or any other person.
iii. Physical verification of assets or premises or persons is required, regardless of the presence of digital footprint.
2. This order shall come into force with immediate effect.
(Ashwani Kumar)
DCIT (OSD), ITA-I
Copy to:
1. PS to FM/OSD to FM/PS to MoS(R)/OSD to MoS(R)
2. PS to Revenue Secretary
3. Chairman, CBDT & All Members, CBDT
4. All Principal Chief Commissioners of Income-tax/Principal Director General of Income-tax.
5. Chief Controller of Accounts, New Delhi
6. All Joint Secretaries of Accounts, New Delhi
7. Web Manager, 0/o Pr. DGIT (Systems) with request to upload on the department website.
8. Commissioner of Income-tax (Media & TP) and official Spokesperson, CBDT, New Delhi.
9. Secretary General, IRS Association/Secretary General, ITGOA/ All- India Income Tax SC & ST Employees’ Welfare Association/Income Tax Employees Federation (ITEF).
10. JCIT, Data-Base Cell for uploading on irsofficersonline.org.
11. ADG (Systems)-4 for uploading on the website of Incometaxindia.gov.in
