GOVERNMENT OF INDIA

MINISTRY OF FINANCE

DEPARTMENT OF REVENUE

(CENTRAL BOARD OF DIRECT TAXES)

F. No. 187/7/2024-ITA-I

New Delhi: 01.08.2024

Order under proviso to sub-section (5) of section 144B of the Income-tax Act, 1961 specifying the circumstances for the purposes of enquiries or verification functions by the Verification Unit-regarding.

In pursuance of the proviso to sub-section (5) of Section 144B of the Income-tax Act, 1961 (hereinafter referred to as “the Act”), the Central Board of Direct Taxes hereby specifies the following circumstances, for the purpose of enquiry or verification functions referred to in Section 144B(3)(iii) of the Act by the Verification Unit:

i. Non-availability of digital footprint in respect of the assessee or any other person.

ii. Electronic or Online verification is not possible on account of no response to notice issued to the assessee or any other person.

iii. Physical verification of assets or premises or persons is required, regardless of the presence of digital footprint.

2. This order shall come into force with immediate effect

(Ashwani Kumar)

DCIT (OSD), ITA-I