CBDT mandates ‘e-proceeding’ in majority of cases during FY 2018-19
The Central Board of Direct Taxes has directed that assessment proceedings during the year 2018-19 shall be conducted electronically through e-proceeding facility in all cases where assessment is required to be framed under section 143(3) during the year 2018-19. It also list down 7 exceptions where e-proceedings shall not be mandatory