Provisions of IT Act to apply to processing of returns
GOVERNMENT has directed that certain provisions of the Act relating to processing of returns shall not apply or shall apply with such exceptions, modifications and adaptations as specified:
Section 139 – Return: A person shall not be required to appear either personally or through authorised representative before the authorities at the Centre in connection with any proceedings.
Section 143 – Assessment: Intimation shall be generated electronically and sent to the person by e-mail specifying the sum determined to be payable by, or the amount of the refund due to, the person; any intimation to the person to pay any sum determined to be payable shall be deemed to be a notice of demand as per the provisions of section 156 of the Act and all other provisions of the Act shall be accordingly applicable.
Section 154 – ROM: An application for rectification shall be filed electronically to the Centre in the format prescribed and shall be processed in the same manner as an Income-tax return.
Section 245 – set-off of refund: The set-off of refund, if any, arising from the processing of a return, against tax remaining payable shall be done by using the details of outstanding tax demand in respect or file person as uploaded unto the system of the Centre by the Assessing Officer.
Section 282 – service of notice: The service of a notice or order or any other communication by the Centre may be made by:
(a) sending it by post;
(b) delivering or transmitting its copy thereof, to the person's e-mail address by the Centre's e-mail;
(c) placing its copy in the my account menu of the person on the official website for e-filing of returns; or
(d) any of the modes mentioned in section 282(1) of the Income-tax Act.
CBDT Notification No. 3/2012 Dated: January 04, 2012