{"id":2641,"date":"2016-02-26T11:06:26","date_gmt":"2016-02-26T05:36:26","guid":{"rendered":"https:\/\/taxclick.org\/?p=2641"},"modified":"2016-02-26T11:17:38","modified_gmt":"2016-02-26T05:47:38","slug":"cbdt-directs-that-all-rectification-orders-should-be-in-writing-and-duly-serve-to-the-taxpayer","status":"publish","type":"post","link":"https:\/\/taxclick.org\/type\/income-tax\/cbdt-directs-that-all-rectification-orders-should-be-in-writing-and-duly-serve-to-the-taxpayer\/","title":{"rendered":"CBDT directs that all rectification orders should be in writing and duly serve to the taxpayer"},"content":{"rendered":"

Instruction No.\u00a0 02\/2016 <\/strong><\/p>\n

Government of India <\/strong><\/p>\n

Ministry of Finance <\/strong><\/p>\n

Department of Revenue <\/strong><\/p>\n

Central Board of Direct Taxes <\/strong><\/p>\n

North Block, New Delhi, the 15th of February, 2016 <\/strong><\/p>\n

Subject: Passing rectification order under section 154 Income-tax Act, 1961 -regd.- <\/strong><\/p>\n

Instances have come to the notice of the Board that in some cases rectification order under section 154 of the Income-tax Act, 1961 (‘Act’) is being passed by the Assessing Officer on AST System without giving copy of the order to the taxpayer concerned. This is causing grievance to the taxpayers as they remain unaware of such orders and consequentially, are unable to pursue the matter further, either in appeal or rectification, if required.<\/p>\n

2. Sub-section (4) of section 154 of the Act mandates that rectification order shall be passed in writing<\/u><\/strong> by the Income-tax authorities. Therefore, on consideration of the matter, the Board hereby directs that all rectification applications must be disposed of after passing an order in writing, to be duly served upon the taxpayer concerned and not by merely making necessary rectification on the AST System.<\/p>\n

3. The contents of this Instruction may be brought to the notice of all for necessary compliance.<\/p>\n

4. Hindi version to follow.<\/p>\n

Sd\/-<\/strong><\/p>\n

(Rohit Garg) <\/strong><\/p>\n

Deputy Secretary to the Government of India <\/strong><\/p>\n

(F.No. 225\/305\/2015-ITA.11)<\/strong><\/p>\n

Copy to:<\/strong><\/p>\n

    \n
  1. Chairman and all Members of CBDT<\/li>\n
  2. PS\/OSD to Secretary (Revenue)<\/li>\n
  3. 0\/0 Pr.Director General of Income Tax (Systems) with request for uploading on official website in public domain<\/li>\n
  4. All Pr.Chief-Commissioners\/Directors-General of Income-tax<\/li>\n
  5. All Officers and Technical Sections of CBDT<\/li>\n
  6. ITCC Division of CBDT (3 copies)<\/li>\n
  7. Addl.\/it. CIT Database Cell for uploading on IRS Officers website<\/li>\n
  8. ADG(PR,PP&OL) with request to post a tweet on official handle of the Department<\/li>\n
  9. Guard File<\/li>\n<\/ol>\n

    Sd\/-<\/strong><\/p>\n

    (Rohit Garg) <\/strong><\/p>\n

    Deputy Secretary to the Government of India<\/strong><\/p>\n

    Download Original<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

    Instruction No.\u00a0 02\/2016 Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes North Block, New Delhi, the 15th of February, 2016 Subject: Passing rectification order under section 154 Income-tax Act, 1961 -regd.- Instances have come to the notice of the Board that in some cases rectification order under section 154 … Read more<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_uag_custom_page_level_css":"","_mi_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[4],"tags":[394],"yoast_head":"\nCBDT directs that all rectification orders should be in writing and duly serve to the taxpayer - All About Finance<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/taxclick.org\/type\/income-tax\/cbdt-directs-that-all-rectification-orders-should-be-in-writing-and-duly-serve-to-the-taxpayer\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"CBDT directs that all rectification orders should be in writing and duly serve to the taxpayer - All About Finance\" \/>\n<meta property=\"og:description\" content=\"Instruction No.\u00a0 02\/2016 Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes North Block, New Delhi, the 15th of February, 2016 Subject: Passing rectification order under section 154 Income-tax Act, 1961 -regd.- Instances have come to the notice of the Board that in some cases rectification order under section 154 ... Read more\" \/>\n<meta property=\"og:url\" content=\"https:\/\/taxclick.org\/type\/income-tax\/cbdt-directs-that-all-rectification-orders-should-be-in-writing-and-duly-serve-to-the-taxpayer\/\" \/>\n<meta property=\"og:site_name\" content=\"All About Finance\" \/>\n<meta property=\"article:published_time\" content=\"2016-02-26T05:36:26+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2016-02-26T05:47:38+00:00\" \/>\n<meta name=\"author\" content=\"Taxclick Team\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Taxclick Team\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/taxclick.org\/type\/income-tax\/cbdt-directs-that-all-rectification-orders-should-be-in-writing-and-duly-serve-to-the-taxpayer\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/taxclick.org\/type\/income-tax\/cbdt-directs-that-all-rectification-orders-should-be-in-writing-and-duly-serve-to-the-taxpayer\/\"},\"author\":{\"name\":\"Taxclick Team\",\"@id\":\"https:\/\/taxclick.org\/#\/schema\/person\/001610fef58d5ab169d94a2403c6a227\"},\"headline\":\"CBDT directs that all rectification orders should be in writing and duly serve to the taxpayer\",\"datePublished\":\"2016-02-26T05:36:26+00:00\",\"dateModified\":\"2016-02-26T05:47:38+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/taxclick.org\/type\/income-tax\/cbdt-directs-that-all-rectification-orders-should-be-in-writing-and-duly-serve-to-the-taxpayer\/\"},\"wordCount\":309,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/taxclick.org\/#organization\"},\"keywords\":[\"File Instruction 2_2016\"],\"articleSection\":[\"Income Tax\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/taxclick.org\/type\/income-tax\/cbdt-directs-that-all-rectification-orders-should-be-in-writing-and-duly-serve-to-the-taxpayer\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/taxclick.org\/type\/income-tax\/cbdt-directs-that-all-rectification-orders-should-be-in-writing-and-duly-serve-to-the-taxpayer\/\",\"url\":\"https:\/\/taxclick.org\/type\/income-tax\/cbdt-directs-that-all-rectification-orders-should-be-in-writing-and-duly-serve-to-the-taxpayer\/\",\"name\":\"CBDT directs that all rectification orders should be in writing and duly serve to the taxpayer - All About Finance\",\"isPartOf\":{\"@id\":\"https:\/\/taxclick.org\/#website\"},\"datePublished\":\"2016-02-26T05:36:26+00:00\",\"dateModified\":\"2016-02-26T05:47:38+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/taxclick.org\/type\/income-tax\/cbdt-directs-that-all-rectification-orders-should-be-in-writing-and-duly-serve-to-the-taxpayer\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/taxclick.org\/type\/income-tax\/cbdt-directs-that-all-rectification-orders-should-be-in-writing-and-duly-serve-to-the-taxpayer\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/taxclick.org\/type\/income-tax\/cbdt-directs-that-all-rectification-orders-should-be-in-writing-and-duly-serve-to-the-taxpayer\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/taxclick.org\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"CBDT directs that all rectification orders should be in writing and duly serve to the taxpayer\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/taxclick.org\/#website\",\"url\":\"https:\/\/taxclick.org\/\",\"name\":\"All About Finance\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\/\/taxclick.org\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/taxclick.org\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/taxclick.org\/#organization\",\"name\":\"All About Finance\",\"url\":\"https:\/\/taxclick.org\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/taxclick.org\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/taxclick.org\/wp-content\/uploads\/2016\/01\/taxclick-logo.png\",\"contentUrl\":\"https:\/\/taxclick.org\/wp-content\/uploads\/2016\/01\/taxclick-logo.png\",\"width\":235,\"height\":68,\"caption\":\"All About Finance\"},\"image\":{\"@id\":\"https:\/\/taxclick.org\/#\/schema\/logo\/image\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\/\/taxclick.org\/#\/schema\/person\/001610fef58d5ab169d94a2403c6a227\",\"name\":\"Taxclick Team\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/taxclick.org\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/e6fa54245d717c2dfae29cb1bb4ee5d9?s=96&d=ANSPRESS_AVATAR_SRC&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/e6fa54245d717c2dfae29cb1bb4ee5d9?s=96&d=ANSPRESS_AVATAR_SRC&r=g\",\"caption\":\"Taxclick Team\"},\"description\":\"This is the team of the finance profession who, update the site on daily basis. The team is also responsible for giving the update as earliest and also give the timely reply to the quires asked by the visitors. The team can be reached at info@taxclick.org.\",\"url\":\"https:\/\/taxclick.org\/author\/admin\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"CBDT directs that all rectification orders should be in writing and duly serve to the taxpayer - All About Finance","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/taxclick.org\/type\/income-tax\/cbdt-directs-that-all-rectification-orders-should-be-in-writing-and-duly-serve-to-the-taxpayer\/","og_locale":"en_US","og_type":"article","og_title":"CBDT directs that all rectification orders should be in writing and duly serve to the taxpayer - All About Finance","og_description":"Instruction No.\u00a0 02\/2016 Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes North Block, New Delhi, the 15th of February, 2016 Subject: Passing rectification order under section 154 Income-tax Act, 1961 -regd.- Instances have come to the notice of the Board that in some cases rectification order under section 154 ... Read more","og_url":"https:\/\/taxclick.org\/type\/income-tax\/cbdt-directs-that-all-rectification-orders-should-be-in-writing-and-duly-serve-to-the-taxpayer\/","og_site_name":"All About Finance","article_published_time":"2016-02-26T05:36:26+00:00","article_modified_time":"2016-02-26T05:47:38+00:00","author":"Taxclick Team","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Taxclick Team","Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/taxclick.org\/type\/income-tax\/cbdt-directs-that-all-rectification-orders-should-be-in-writing-and-duly-serve-to-the-taxpayer\/#article","isPartOf":{"@id":"https:\/\/taxclick.org\/type\/income-tax\/cbdt-directs-that-all-rectification-orders-should-be-in-writing-and-duly-serve-to-the-taxpayer\/"},"author":{"name":"Taxclick Team","@id":"https:\/\/taxclick.org\/#\/schema\/person\/001610fef58d5ab169d94a2403c6a227"},"headline":"CBDT directs that all rectification orders should be in writing and duly serve to the taxpayer","datePublished":"2016-02-26T05:36:26+00:00","dateModified":"2016-02-26T05:47:38+00:00","mainEntityOfPage":{"@id":"https:\/\/taxclick.org\/type\/income-tax\/cbdt-directs-that-all-rectification-orders-should-be-in-writing-and-duly-serve-to-the-taxpayer\/"},"wordCount":309,"commentCount":0,"publisher":{"@id":"https:\/\/taxclick.org\/#organization"},"keywords":["File Instruction 2_2016"],"articleSection":["Income Tax"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/taxclick.org\/type\/income-tax\/cbdt-directs-that-all-rectification-orders-should-be-in-writing-and-duly-serve-to-the-taxpayer\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/taxclick.org\/type\/income-tax\/cbdt-directs-that-all-rectification-orders-should-be-in-writing-and-duly-serve-to-the-taxpayer\/","url":"https:\/\/taxclick.org\/type\/income-tax\/cbdt-directs-that-all-rectification-orders-should-be-in-writing-and-duly-serve-to-the-taxpayer\/","name":"CBDT directs that all rectification orders should be in writing and duly serve to the taxpayer - All About Finance","isPartOf":{"@id":"https:\/\/taxclick.org\/#website"},"datePublished":"2016-02-26T05:36:26+00:00","dateModified":"2016-02-26T05:47:38+00:00","breadcrumb":{"@id":"https:\/\/taxclick.org\/type\/income-tax\/cbdt-directs-that-all-rectification-orders-should-be-in-writing-and-duly-serve-to-the-taxpayer\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/taxclick.org\/type\/income-tax\/cbdt-directs-that-all-rectification-orders-should-be-in-writing-and-duly-serve-to-the-taxpayer\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/taxclick.org\/type\/income-tax\/cbdt-directs-that-all-rectification-orders-should-be-in-writing-and-duly-serve-to-the-taxpayer\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/taxclick.org\/"},{"@type":"ListItem","position":2,"name":"CBDT directs that all rectification orders should be in writing and duly serve to the taxpayer"}]},{"@type":"WebSite","@id":"https:\/\/taxclick.org\/#website","url":"https:\/\/taxclick.org\/","name":"All About Finance","description":"","publisher":{"@id":"https:\/\/taxclick.org\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/taxclick.org\/?s={search_term_string}"},"query-input":"required name=search_term_string"}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/taxclick.org\/#organization","name":"All About Finance","url":"https:\/\/taxclick.org\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/taxclick.org\/#\/schema\/logo\/image\/","url":"https:\/\/taxclick.org\/wp-content\/uploads\/2016\/01\/taxclick-logo.png","contentUrl":"https:\/\/taxclick.org\/wp-content\/uploads\/2016\/01\/taxclick-logo.png","width":235,"height":68,"caption":"All About Finance"},"image":{"@id":"https:\/\/taxclick.org\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/taxclick.org\/#\/schema\/person\/001610fef58d5ab169d94a2403c6a227","name":"Taxclick Team","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/taxclick.org\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/e6fa54245d717c2dfae29cb1bb4ee5d9?s=96&d=ANSPRESS_AVATAR_SRC&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/e6fa54245d717c2dfae29cb1bb4ee5d9?s=96&d=ANSPRESS_AVATAR_SRC&r=g","caption":"Taxclick Team"},"description":"This is the team of the finance profession who, update the site on daily basis. The team is also responsible for giving the update as earliest and also give the timely reply to the quires asked by the visitors. The team can be reached at info@taxclick.org.","url":"https:\/\/taxclick.org\/author\/admin\/"}]}},"uagb_featured_image_src":{"full":false,"thumbnail":false,"medium":false,"medium_large":false,"large":false,"1536x1536":false,"2048x2048":false,"yarpp-thumbnail":false},"uagb_author_info":{"display_name":"Taxclick Team","author_link":"https:\/\/taxclick.org\/author\/admin\/"},"uagb_comment_info":0,"uagb_excerpt":"Instruction No.\u00a0 02\/2016 Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes North Block, New Delhi, the 15th of February, 2016 Subject: Passing rectification order under section 154 Income-tax Act, 1961 -regd.- Instances have come to the notice of the Board that in some cases rectification order under section 154…","_links":{"self":[{"href":"https:\/\/taxclick.org\/wp-json\/wp\/v2\/posts\/2641"}],"collection":[{"href":"https:\/\/taxclick.org\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/taxclick.org\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/taxclick.org\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/taxclick.org\/wp-json\/wp\/v2\/comments?post=2641"}],"version-history":[{"count":0,"href":"https:\/\/taxclick.org\/wp-json\/wp\/v2\/posts\/2641\/revisions"}],"wp:attachment":[{"href":"https:\/\/taxclick.org\/wp-json\/wp\/v2\/media?parent=2641"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/taxclick.org\/wp-json\/wp\/v2\/categories?post=2641"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/taxclick.org\/wp-json\/wp\/v2\/tags?post=2641"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}