CBDT, vide Notification No. 137 of 2021, dated 13.12.2021 notifies e-Verification Scheme, 2021, made by the Central Government in exercise of powers under section 135A; The Scheme covers: (i) calling for information under section 133, (ii) collecting certain information u/s 133B, (iii) calling for information by the prescribed income-tax authority under section 133C, (iv) exercise of power to inspect registers of companies u/s 134, and (v) exercise of AO’s power u/s 135; The Scheme applies to processing or utilisation of the information in possession of PDGIT (Systems) or DGIT (Systems), or made available to them by: (i) DGIT (Intelligence and Criminal Investigation), (ii) CIT in charge of CPC for processing of returns, (iii) CIT in charge of CPC (TDS) for processing of statement of tax deducted at source, (iv) any other authority, body or person; The Scheme prescribes that CIT (e-Verification) shall collect the specified information as per the procedure laid down by PDGIT (Systems) or DGIT (Systems); Also prescribes for random allocation or transfer of the information as per the process to be devised by PDGIT (Systems) or DGIT (Systems) and to be approved by CBDT; The notices are to be issued, served, and responded to electronically and personal appearance shall be in exceptional cases through virtual mode; Scheme prescribes that all the communication shall be exclusively in the electronic mode amongst the authorites and to the exent technologically feasible with any person or their authorised representative too; Provides for digital authenticated of electronic record by CIT (e-Verification) or the Prescribed Authority; Any person or his authorised representative shall also digitally authenticate the electronic record where he is required to digitally sign his return of income and, where not so required, by communicating through his registered e-mail address; DGIT (Intelligence and Criminal Investigation) shall, with the approval of CBDT, specify procedures and processes for effective implementation and functioning of the Scheme, on: (i) SOP and techniques of verification to be followed, by the prescribed authorities while verifying information, (ii) managing administration functions such as receipt, scanning, data entry, storage and retrieval of information and documents in a centralised manner, (iii) grievance redressal mechanism for handling grievances under the DIT (Intelligence and Criminal Investigation); DGIT (Systems) shall, with the approval of the Board, specify procedures and processes for effective implementation and functioning of the Scheme for: (i) mode and format for issue of acknowledgment of the response furnished by the addressee, (ii) provision of web portal facility including login facility, tracking status of verification, display of relevant details, and facility of download, and (iii) call centre to answer queries and provide support services, including outbound calls and inbound calls seeking information or clarification.
