The Central Board of Direct Taxes (CBDT) has laid down operational guidelines for e-assessments of select non-corporate taxpayers to be undertaken as a pilot in five metros.It has now specified the format and standards for ensuring secured transmission of electronic communication between the taxpayer and the Income-Tax Department.The move comes three months after the CBDT announced its intent use ‘electronic mail’-based communication for assessment.It had then announced that a pilot project would be launched in five “non-corporate charges” at Delhi, Mumbai, Bengaluru, Ahmedabad and Chennai.

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