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CA Urmila Warve

Recent update regarding E-Assessments Proceedings

Recent update regarding E-Assessments Proceedings



CBDT has announced update regarding response time for notices u/s 142(1) of I-T Act. Let’s clear all doubts regarding that.


What is the new time limit for responding to these notices?

Ans: Time limit to respond has been extended up to 10.01.2020 or time given in such notices, whichever is later.

Which notices are having this extended time limit?

Ans: Noticed under section 142(1) of the Income-tax Act issued up to 24.12.2019 by the National e-Assessment Centre.

Does this extended time limit applies to assessments getting time barred on 31st Dec for A.Y. 2017-18?

Ans: This is not applicable to A.Y. 2017-18 assessments getting barred by limitation on 31st Dec 2019.

How can I keep track of such notices received so that I can’t mis out on any notice?

Ans: All taxpayers should check e-filing account and e-mails regularly.

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