Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes

New Delhi, the 27th March, 2021


All Principal Chief Commissioners of Income-tax
Principal Chief Commissioner of Income-lax (International taxation)
All Chief Commissioners of Income-tax/All Chief Commissioners of Income-tax(Central)
All Director Generals of Income-tax (Inv.)


Subject: Instructions regarding selection of cases for issue of notice u/s 148 of the Income-tax Act, 1961- reg.

Reference: Board’s letters dated 04.03.2021, 12.03.2021 & 15.03.2021 issued vide F.No.225/40/2021/ITA-II

1. As per Point no. 1 (v) of Board’s letter dated 04.03.2021 read with Point 1 (b) of Board’s letter dated 12.03.2021 issued for Jurisdictional Income-tax Authorities & Point no. 1 B(vi) of Board’s letter dated 15.03.2021 issued for International Taxation Charges, the information received from Central Charges after 01.04.2019 was not to be considered as ‘Potential cases’ for taking action U/s. 148 of the Income-tax Act, 1961.

2. In partial modification of said letters, it is hereby- directed that the information received from Central Charges after 01.04.2019 may be considered as ‘Potential cases’, if ii has not been uploaded into VRU/CRIU functionality and is so flagged to the Jurisdictional Authorities concerned by the Central In such cases. Para 1(v) of Board’s letter dated 04.03.2021 shall apply.

3. This issues with the approval of Chairman, CBDT.

(Ravinder Maini)
Director (ITA-II), CBDT

Copy to:

i. PS to FM/PS to MoS(F)

ii. PS to Revenue Secretary

iii. Chairman, CBDT & All Members, CBDT

iv. DGIT (Systems)

v. All Joint Secretaries/CsIT, CBDT

vi. JCIT, Data-Base Cell for uploading on irsofficersonline website

(Ravinder Maini)
Director (ITA-II), CBDT

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April 2021