CBDT guidelines to deal with AIR Security cases

New Delhi, Oct 26: The Central Board of Direct Taxes (CBDT) today announced guidelines for dealing with grievances arising out of cases selected for scrutiny on the basis of information contained in Annual Information Returns (AIR).

They are as follows: -- All cases selected for scrutiny on the basis of information contained in AIR during a month will be displayed by the 15th of the following month; -- Queries made on the basis of information contained in AIR will be specific and to the point; -- It should be mentioned in the scrutiny notice that written reply along with supporting documentary evidence will be sufficient compliance to the scrutiny notice; -- It shall be affixed on the scrutiny notice that 'Personal attendance not essential.' -- If the information and supporting evidence received in response to the scrutiny notice is sufficient, personal attendance of the tax payer will not be insisted upon; -- Chief Commissioners and Commissioners will fix a reasonable period every day to hear grievances of such taxpayers, if any, without prior appointment and display it publicly; -- Chief Commissioners and Commissioners can hold open house meetings in this regard; -- Drop Boxes will be provided for such taxpayers who wish to file their grievance in writing; -- Steps will be taken to redress such written grievances expeditiously.

UNI