The CBDT has vide notification 2/2012 dated January 4, 2012 spelt out vividly the minute details of electronic returns which is mandatory for corporate sector and a few other assessees and voluntary as yet for others.

At the centralised processing centre, there is no scope for personal hearing. All communications must be through e-mail. Even documents asked for, for further processing, will have to be produced electronically after scanning. Defectives pointed out in the original return must be removed within the time allowed through an electronic communication.

If the original return has been filed electronically, the revised return, if any, must also be filed electronically. Similarly, if the original return has been filed electronically, an application for rectification of mistake must also be made electronically. Since the data processing is electronic and therefore impersonal, the documents and mail generated by the system do not require the signature of income-tax authorities.

If, for any reason, a return cannot be processed electronically at the centralised processing centre, the return would be forwarded to the assessing officer having jurisdiction who would takeover the matter and process the return manually.

Similarly, any appeal from the order of the centralised processing centre lies with the jurisdictional Commissioner (Appeals).

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