The demand on the tax administration has been growing on account of increase in the volume of work. The widening and deepening of the tax base has resulted in substantial increase in the number of taxpayers. To cope with the sheer volume of work and render timely service to the taxpayer, the Department has been increasingly using information technology in its major processes and procedures. A case in point is the scheme of ‘e-filing of the returns’. There are also other important project like ‘refund banker’, e-payment of taxes, etc. These schemes are expected to enhance the level of taxpayers’ service, which in turn is expected to result in increased voluntary compliance.Online GST Certification Course by TaxGuru & MSME- Click here to Join
Centralized processing of returns and centralized issuance of notices using information technology is critical to quality taxpayers’ service. In order to successfully implement these schemes, it is necessary to dispense with the signature of the officer and to use a common seal. The introduction of such common seal in respect of issue of notices, intimations, etc., would be significant step in minimizing taxpayers interface with the Department. Further, it will considerably reduce the discretion of the individual officers and will result in better accountability and compliance.
Therefore, a new section 282A in the Income-tax Act has been inserted to provide that where any notice or other document is required to be issued, served or given, it shall be deemed to have been authenticated if the name and office of a designated income tax authority is printed, stamped or otherwise written thereon. It has also been provided that for the purpose of this section, a designated income tax authority shall mean any income tax authority authorized by the Board for this purpose.
Applicability: This amendment has been made applicable with effect from the 1st June, 2008.