Assessment processing reform limits automated information based adjustments and authorises a centralised, technology driven assessment scheme by notification. The amendment bars adjustments under the processing provision that add income appearing in Form 26AS, Form 16A or Form 16 for returns filed for assessment years commencing on or after 1 April 2018, and authorises the Central Government to notify a scheme to conduct assessments centrally to enhance efficiency, transparency and accountability by reducing AO-assessee interface, introducing team based assessment and permitting specified modifications to assessment provisions, with notifications to be laid before Parliament.