Need to Calibrate Certain Fundamental Rules of the Game for eproceedings under Income Tax Act Need to Calibrate Certain Fundamental Rules of the Game for eproceedings under Income Tax Act

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The Tax Publishers Need to Calibrate Certain Fundamental Rules of the Game for e-proceedings under Income Tax Act Guruprasad Kasaravalli In recent times, there is a lot of emphasis on e-proceedings and dynamic jurisdiction. This presents a new set of issues for consideration. This short article explores the need for calibrating certain fundamental rules and provides certain recommendations to enhance value of service delivered, particularly in the context of e-proceedings under the Income Tax Act. Although, observations are presented keeping in mind Income tax online portal, it is equally applicable for administration across various portals like GST, MCA, etc., in principle. In tax administration, procedures to be followed and the formalities to be observed including the forms to be used, are usually specified within the rules framed under that particular legislation. It is well settled rule of law and procedure that the tax officer will have to provide adequate opportunity of being heard to the tax payer before disposing of any matter under consideration. This is usually accomplished by issue of notices to the tax payer (for various reasons), followed by receipt of response from the tax payer by written and/or oral representations, furnishing appropriate evidences, documents, explanations, etc., to enable disposal of the matter by the competent authority. In the digital era, the tax administration both at central and state levels have already enabled many services that can be availed online, although the online mode presents its own set of advantages and shortcomings. In recent times, there is a lot of emphasis on e-proceedings and dynamic jurisdiction. This presents a new set of issues for consideration. This short article explores the need for calibrating certain fundamental rules and provides certain recommendations to enhance value of service delivered, particularly in the context of e-proceedings under the Income Tax Act. Although, observations are presented keeping in mind Income tax online portal, it is equally applicable for administration across various portals like GST, MCA, etc., in principle. SUBSCRIBE FOR FULL CONTENT

The Tax Publishers

Need to Calibrate Certain Fundamental Rules of the Game for e-proceedings under Income Tax Act

Guruprasad Kasaravalli

In recent times, there is a lot of emphasis on e-proceedings and dynamic jurisdiction. This presents a new set of issues for consideration. This short article explores the need for calibrating certain fundamental rules and provides certain recommendations to enhance value of service delivered, particularly in the context of e-proceedings under the Income Tax Act. Although, observations are presented keeping in mind Income tax online portal, it is equally applicable for administration across various portals like GST, MCA, etc., in principle.

In tax administration, procedures to be followed and the formalities to be observed including the forms to be used, are usually specified within the rules framed under that particular legislation. It is well settled rule of law and procedure that the tax officer will have to provide adequate opportunity of being heard to the tax payer before disposing of any matter under consideration. This is usually accomplished by issue of notices to the tax payer (for various reasons), followed by receipt of response from the tax payer by written and/or oral representations, furnishing appropriate evidences, documents, explanations, etc., to enable disposal of the matter by the competent authority.

In the digital era, the tax administration both at central and state levels have already enabled many services that can be availed online, although the online mode presents its own set of advantages and shortcomings. In recent times, there is a lot of emphasis on e-proceedings and dynamic jurisdiction. This presents a new set of issues for consideration. This short article explores the need for calibrating certain fundamental rules and provides certain recommendations to enhance value of service delivered, particularly in the context of e-proceedings under the Income Tax Act. Although, observations are presented keeping in mind Income tax online portal, it is equally applicable for administration across various portals like GST, MCA, etc., in principle.