Government of India
Ministry of Finance
Department of Revenue
(Central Board of Direct Taxes)
North Block, New Delhi – 110001
Dated the March, 31st 2021
Order under sub-section (2) of Section 144B of the Income-tax Act, 1961 for specifying the scope / cases to be done under the Act – regarding
In pursuance of sub-section (2) of Section 144B of the Income-tax Act, 1961 (hereinafter referred to as “the Act”), the Central Board of Direct Taxes hereby specifies that all the assessment proceedings pending as on 31.03.2021 and the assessment proceedings initiated on or after 01.04.2021 (other than those in the Central Charges and International Taxation charges) which fall under the following class of cases shall be completed under section 144B of the Act:-
a. where the notice under section 143(2) of the Act was/is issued by the (erstwhile)NeAC or by the NaFAC;
b. where the assessee has furnished her / his return of income under section 139 or in response to a notice issued under section 142(1) or section 148(1); and a notice under section 143(2) of the Act, has been issued by the Assessing Officer or the Prescribed Income-tax Authority, as the case may be;
c. where the assessee has not furnished her / his return of income in response to a notice issued under section 142(1) of the Act by the Assessing Officer;
d. where the assessee has not furnished her / his return of income under section 148(1) of the Act and a notice under section 142(1) of the Act has been issued by the Assessing Officer.
2. This order shall come into force with effect from the 1st day of April, 2021.
(Gulzar Ahmad Wani)
1. PS to FM/OSD to FM/PS to MoS (R)/OSD to MoS(R)
2. PS to Revenue Secretary
3. Chairman, CBDT 86 All Members, CBDT
4. All Principal Chief Commissioners of Income-tax /Principal Director Generals of Income-tax.
5. Chief Controller of Accounts, New Delhi
6. All Joint Secretaries/CsIT, CBDT
7. Web Manager, 0/o Pr.DGIT(Systems) with request to upload on the departmental website.
8. Commissioner of Income-tax (Media 86TP) and official Spokesperson, CBDT, New Delhi.
9. Secretary General, IRS Association/ Secretary General, ITGOA/ All- India Income Tax SC 86 ST Employees’ Welfare Association / Income Tax Employees Federation (ITEF).
10. JCIT, Data-Base Cell for uploading on org.
11. ADG (Systems)-4 for uploading on the website of Incometaxindia.gov.in
(Gulzar Ahmad Wani)