E-Assessment under the Newly Introduced Faceless Scrutiny System

What is the e-assessment scheme for faceless scrutiny of income tax :

1. Under the scheme, the scrutiny notice will be issued to the individual under section 143(2) if he has under-reported his income or over-stated losses.

2. The individual will have to reply within 15 days from the date of receipt of the notice. The notice issued will be sent electronically on the taxpayer’s account on the e-fling website.

It will also be sent to the registered email address of the taxpayer or on the mobile app of the income tax department which has the registered mobile number.

3. The individual will be required to respond to the notice or order received through the registered account only. The response shall be considered successfully submitted once an individual has received the acknowledgment from the National e-assessment Centre.

4. Individual taxpayers would not be required to appear either personally or through an authorised representative in relation to the proceedings related to the scheme before income tax authority, National e-assessment center or Regional e-assessment Centre or any unit set up under the scheme.

5. All the communication between the department and the taxpayer would be done electronically. Even all the internal communication within the income tax department will be electronic.

6. The e-assessment scheme will be fully automated. Under the scheme, the National e-assessment center can assign the scrutiny case to any regional e-assessment center through an automated allocation system.

7. If the regional assessment required assistance from the verification unit or technical assistance from the technical unit, then such requests will be processed through the automated allocation system.

8. If the regional assessment unit wants further information or documents from the taxpayer, then such a request first has to be made to the National e-assessment center.

9. The regional assessment unit will make a draft assessment order and send it to the National e-assessment Centre.

10. The National e-assessment Centre will examine the draft received in accordance with the risk management strategy specified by the CBDT.

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