Govt to keep digital tabs on tax officers

Reducing discretionary powers of taxmen, the income tax department has asked its field officers to maintain digital records of summons, notices and special audit ordered by them.

In the new 'Assessment Module' for Income Tax Business Application (ITBA), an electronic platform for regular operations, the department has laid out functionality for issue of summons, notices and special audit.

As per the module, income tax authorities will now have to create online digital records or entries issuing orders, the required approvals obtained in this regard, enquiries made and responses received from taxpayers.

For ordering summons under section 131, the tax authorities will now be required to enter the details of the person summoned along with the time and date. He will then have to record the statement of the summoned person and documents submitted, if any, and submit the record as an attachment.

With regard to serving notice under section 133, tax officers will have to give the details of the entity from whom information is requisitioned along with the date for compliance and issue the notice. The officer will then upload the details of information received in response to the notice and place on record the documentary evidence so gathered, as an attachment.