CBDT Specifies Situations Where Enquiries/Verification Tasks by Verification Unit Not to Be Communicated Electronically

F. No. 1871712024-ITA-I, dated 01-08-2024

Section 144B(5) provides that all communications between the NFAC and assessees, his authorised representative, or any other person shall be done exclusively by electronic mode. Further, all internal communication between the NFAC and various units shall be done exclusively in electronic mode. However, these provisions shall not apply to certain enquiries or verifications conducted by the Verification Unit in the circumstances as may be specified by the CBDT on this behalf.

In this respect, the CBDT has issued an order specifying that inquiry or verification functions by the Verification Unit should not be communicated electronically under section 144B in the following cases:

• Non-availability of digital footprint in respect of the assessee or any other person.
• Electronic or Online verification is not possible on account of no response to notice issued to the assessee or any other person.
• Physical verification of assets or premises or persons is required, regardless of the presence of digital footprint.

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