Questions and Answers on Electronic Tax Management (Section 328):

Question 1: Can tax return, return of tax at source or any other document be filed in electronic form?

Answer: Yes, returns, statements, applications or documents may be filed in electronic, computer readable or machine readable form approved by the Board.

Question 2: Will notices, orders or demands sent by electronic means be considered valid?

Answer: Yes, notices, orders, demand letters etc. sent through the system prescribed by the Board shall be considered valid under the Act.

Question 3: What arrangements can be made for electronic hearings and appearances?

Answer: The Board may develop and administer hearing and attendance procedures through necessary computer or electronic systems.

Question 4: Can electronic filing of returns be made mandatory for a particular person or class?

Answer: Yes, the Board may by special order make electronic filing of returns mandatory for certain persons or classes.

Question 5: What kind of instructions can be issued regarding payment of tax through electronic mode?

Answer: The Board may issue special orders on other matters relating to payment of tax and compliance of tax through electronic mode.

Question 6: Can applications or documents be filed electronically in the Tax Appellate Tribunal?

Answer: Yes, applications or documents may be filed with the Tax Appellate Tribunal in an electronic or computer readable form approved by the Board.

Question 7: Which medium will be used to communicate with tax authorities electronically?

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Answer: The tax authority can be contacted through specific computer or electronic system prescribed by the board.

Question 8: What are the benefits of electronic return filing and tax payment?

Answer: Using electronic system makes tax filing, payment and compliance easier and faster, and is done through modern and accurate methods.