In furtherance of introducing e – proceedings by The Finance Act, 2018 by the government, CBDT by way of notification (Notification No. 12/2018-Income Tax) makes centralized issue of notice u/s 133C electronically & replies to it also to be filed in e form.

The Centralised Communication Centre shall issue notice to any person requiring him to furnish information or documents for the purpose of verification of information u/s 133C electronically (Issuance of notice).

The Centralised Communication Centre may prescribe a machine readable structured format for furnishing the information or documents by the notice (Reply to notice).

No person shall appear personally or through representative to Centralised Communication Centre for this proceedings.

Prin. DGIT (Systems) or DGIT (Systems) is empowered to specify the following procedures for functioning of the Centralised Communication Centre:

1. Format for issue of notice,

2. Receipt of information or document as response to notice,

3. Provision of web portal facility including tracking status of verification, display of relevant details, and facility of download,

4. Call centre to answer queries and provide support services,

5. Grievance redressal mechanism.

Section 133C: Prin. DG or DG or Prin. Director or Director may, for the purposes of verification of information in its possession relating to any person, issue a notice to such person requiring him within specified date, to furnish information or documents, which may be useful for, or relevant to, any inquiry or proceeding under this Act.

Where any information or document has been received in response to a notice issued under this section, the Prin. DG or DG or Prin. Director or Director may process such information or document and make available the outcome of such processing to the Assessing Officer.

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