In income tax, OGE stands for “Order Giving Effect”. It refers to the formal execution and implementation of a specific judgment or order issued by an appellate authority, such as the Commissioner of Income Tax (Appeals) or the Income Tax Appellate Tribunal.
How OGE works
- Trigger: An OGE is required when a taxpayer wins an appeal against an income tax assessment.
- Purpose: It instructs the income tax authorities to reflect the appellate decision in the taxpayer’s records. This might involve revising their tax liability or issuing a refund.
- Process: Previously, taxpayers had to follow up physically with tax officers to ensure these orders were executed. As of February 2025, the Indian Income Tax e-filing portal now allows taxpayers to submit a request for OGE online. This helps to expedite the process and eliminate delays.
- Importance: An OGE is crucial because without it, the benefits of a favorable appeal order, such as a tax refund, cannot be realized by the taxpayer.