Electronic Filing of First Appeal before CIT (appeals)



Electronic Filing of First Appeal before CIT (appeals) 

It is the endeavour of the Income tax Department to digitise various functions of the Department for providing efficient taxpayer services. As another significant step in this direction, electronic filing of appeal before CIT(Appeals) is being made mandatory for persons who are required to file the return of income electronically. 


Electronic filing of appeal along with the documents relied upon before CIT (Appeals) will remove human interface, reduce paperwork and decrease the transaction cost for the taxpayer. It would ensure consistent and error free service as validations will be inbuilt resulting in fewer deficient appeals. Online filing will also facilitate fixation of hearing of appeals electronically.

The existing Form 35 for filing of first appeal is being substituted by a new Form. The new format for filing of appeals is more structured, objective, systematic, and aligned with the current provisions of the Income-tax Act.

With these changes, the burden of compliance on the taxpayers in appellate proceedings will be significantly reduced. 
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Agreement between India and Maldives for the exchange of information with respect to taxes 
The Union Cabinet, chaired by the Prime Minister Shri Narendra Modi has approved the signing and ratification of an Agreement for the exchange of information between India and Maldives with respect to taxes.

The Agreement will stimulate effective exchange of information between the two countries which will help curb tax evasion and tax avoidance. 
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Protocol amending the convention between India and Slovenia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income

The Union Cabinet, chaired by the Prime Minister Shri Narendra Modi has approved the signing of a Protocol amending the Convention between India and Slovenia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income.

The amendment in the Protocol will broaden the scope of the existing framework of exchange of tax related information which will help curb tax evasion and tax avoidance between the two countries and will also enable mutual assistance in collection of taxes. 

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