Issuing detailed guidelines for e-assessment during the financial year 2019-20, the I-T Department said that e-proceeding will not be mandatory in set-aside assessments or cases where the income tax return was filed in paper mode and the assessee does not have an e-filing account.
There are several other case scenarios where the assessing officer could go for conventional method.
While tax experts welcomed the guidelines, they said that the large number of cases being left out of e-proceedings could open the door for the conventional mode of assessment.
"It is a welcome move, but we are not completely moving to e-proceeding. This is fine, given that a particular mode of assessment cannot be forced all of a sudden. It has to be gradual," said Neha Malhotra, Executive Director, Nangia Advisors (Andersen Global).
The new set of guidelines give a certain amount of discretion to the jurisdictional assessing officer in complex cases.
Some tax experts said that, despite the government announcing that assessment would be made completely online and in electronic mode, many cases would continue to be examined through the conventional paper mode.
"There could be cases, especially in new businesses, where a certain expense would need to be explained to the assessing officer. The whole business structure has to be explained," said an executive.
The tax department has clarified that in cases where books of accounts have to be examined, personal appearance would be required even as assessment proceedings are being done online.
( With inputs from IANS )