What is E-assessment Scheme for Faceless Scrutiny of Income Tax

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Published on 30 Sep 2019 / In Income Tax Return

What is 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 notice. The notice issued will be sent electronically on the taxpayer's account on the e-fling website, 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.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 individual has received the acknowledgement from the National e-assessment Centre.



tax deduction

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

5. All the communication between the department and 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 centre can assign the scrutiny case to any regional e-assessment centre through an automated allocation system.

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

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

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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