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<h1>Faceless Assessment Scheme 2019 notified under section 143(3A) Income-tax Act, replacing E-assessment; proviso limits assessments to March 31, 2021</h1> The central authority, exercising powers under sub-section (3A) of section 143 of the Income-tax Act, 1961, notified the Faceless Assessment Scheme, 2019, to govern electronic income-tax assessments; the scheme took effect on publication in the Official Gazette. The scheme replaced the earlier 'E-assessment' designation by a 2020 notification, and a proviso to section 143(3B) limited its applicability to assessments made up to 31 March 2021. The notification sets out the short title and commencement for the faceless assessment framework.