The Indian government has the taken various step in last few years to reduce human interfaces between the tax administration and the taxpayer and also brings inconsistency and transparency in various type of tax matter through the use of Information Technology. 
In 2015 there was a pilot project was introduced to conduct assessment proceedings with respect of income tax returns through an email-based assessment and after that taxpayer in seven metro cities in India have the option to avail the same. 
Similarly, Income Tax Business Application (ITBA) e-filing portal was developed as an integrated platform to conduct various tax proceeding electronically. According to the process, the tax officers are required to communicate through email and also taxpayer’s accounts on the e-filing portal (www.incometaxindiaefiling.gov.in). Upon receipt of communication from the tax department, a taxpayer is required to submit the response, along with required attachments, by uploading the same on the e-filing portal. The taxpayer’s response is viewed by the tax officer electronically on the ITBA and any further information is also sought through the ITBA platform, including communication through emails.
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