𧎠Part- 24 Electronic Tax Management
Questions and Answers on Electronic Tax Management (Section 328)
Answer: Yes, returns, statements, applications or documents may be filed in electronic, computer-readable, or machine-readable form approved by the Board.
Answer: Yes, notices, orders, demand letters, etc. sent through the system prescribed by the Board shall be considered valid under the Act.
Answer: The Board may develop and administer hearing and attendance procedures through necessary computer or electronic systems.
Answer: Yes, the Board may by special order make electronic filing of returns mandatory for certain persons or classes.
Answer: The Board may issue special orders on other matters relating to payment of tax and compliance of tax through electronic mode.
Answer: Yes, applications or documents may be filed with the Tax Appellate Tribunal in an electronic or computer-readable form approved by the Board.
Answer: The tax authority can be contacted through the specific computer or electronic system prescribed by the board.
Answer: Using an electronic system makes tax filing, payment, and compliance easier and faster, and is done through modern and accurate methods.
