CBDT Directive (No. 2) Reg Exchange Of Information In Time Barring Assessment Cases

The CBDT has issued a directive dated 12th December, 2018 on the subject of exchange of information from field offices of time barring assessment cases

F.No.500/36/2018-FT&TR-IV(1) (3240)

Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes
(Foreign Tax & Tax Research Division-IV)
Room No.708, 7thFloor, ‘C’-Wing, Hudco Vishala Bldg.,
Bhikaji Cama Place, New Delhi,

12th December, 2018


1. All the Principal Chief Commissioners of Income Tax

2. All the Director General of Income Tax (Inv.)


Sub: Requests for Exchange of Information from field offices of time barring assessment cases —reg.

The undersigned is directed to refer to Board’s letter dated 22nd November 2018 on the above subject and bring to your notice that as per Central Action Plan 2018-19, if a request is being made with less than one month to the date of time-barring, the request has to be made only with the approval of concerned CCIT/DGIT(Inv.). The E01 Cell, FT&TR Division, CBDT is currently receiving many requests where the approval of CCIT/DGIT(Inv.) is not indicated.

2. You are, therefore, requested to direct officers concerned to send all requests for exchange of information getting time barred on 31st December 2018 to E01 Cell, FT&TR Division, CBDT with the approval of concerned CCIT/DGIT(lnv.) expressly indicated.

3. This issues with the approval of Chairman (CBDT).

Copy to:

(Amrit Agrahari)
Under Secretary FT&TR-11/(1)

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