Centralised Verification Scheme

The Centralised Verification Scheme, 2019 was introduced by the Central Board of Direct Taxes, vide notification dated 30

th January 2019. As per the scheme, the Centralised Verification Centre would be set up, wherein, income tax notices and the processing of information and documents would be carried out in a centralised manner. The Centre so set up would be making available the outcome of the processing to the Assessing Officer.

Issuance of Notice

After the introduction of the Centralised Verification Centre, the Centre so set up can issue a notice to any person asking him to furnish additional information/documents in order to verify the information/documents which is already available with the Centre. The Centre can issue the notice to the concerned person under the digital signature of the designated authority.

Service of Notice

The notice so issued by the Centre would be served to the concerned person in either of the following manners –

The notice would be served either by an e-mail; or
The notice would be served by placing of a copy in the registered account on the portal which would be followed by an intimation by an SMS.

Submission of Information / Documents

On receipt of the notice, the concerned person is required to submit the required information/documents within the due date specified in the notice.
On receipt of the required information/documents, the Centre shall process the same and the outcome would be made available to the Assessing Officer.

Other Aspects of the Scheme

The concerned person to whom the notice is served is not required to appear in person or through the authorized representative in connection with the proceedings so initiated by the Centre.
The Principal Director General of Income Tax (Systems) and/or the Director General of Income Tax (Systems) shall from time to time specify the various procedures and formats as required.

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Frequently Asked Questions

Common questions about Centralized Verification Scheme 2019.

The Centralised Verification Scheme, introduced by the Central Board of Direct Taxes in 2019, is a scheme that establishes a Centralised Verification Centre where income tax notices, processing of information and documents will be carried out in a centralised manner. The outcome of the processing will be made available to the Assessing Officer.

Under the Centralised Verification Scheme, the Centralised Verification Centre set up by the Central Board of Direct Taxes can issue a notice to any person, asking them to furnish additional information or documents to verify information or documents already available with the Centre.

The notices issued by the Centralised Verification Centre will be served to the concerned person either via email or by placing a copy in the registered account on the portal, followed by an intimation through SMS.

Upon receiving a notice from the Centralised Verification Centre, the concerned person is required to submit the requested information or documents within the due date specified in the notice. Once the information or documents are received, the Centre will process them, and the outcome will be made available to the Assessing Officer.

No, the concerned person to whom the notice is served is not required to appear in person or through an authorized representative in connection with the proceedings initiated by the Centralised Verification Centre.

The purpose of the Centralised Verification Scheme is to streamline and centralize the process of issuing income tax notices, processing information and documents, and making the outcome available to the Assessing Officer, thereby improving efficiency and consistency in tax administration.

The Principal Director General of Income Tax (Systems) and/or the Director General of Income Tax (Systems) shall specify the various procedures and formats as required under the Centralised Verification Scheme from time to time.

The notices issued by the Centralised Verification Centre will be issued under the digital signature of the designated authority.

After the Centralised Verification Centre processes the information or documents received from the concerned person, the outcome of the processing will be made available to the Assessing Officer for further action.

Yes, the notice issued by the Centralised Verification Centre will specify a due date by which the concerned person must submit the requested information or documents.