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of <h1>Income Tax Bill 2025: Clause 273 Introduces Faceless Assessment with Electronic Management for Certain Cases</h1> Clause 273 of the Income Tax Bill, 2025, mandates faceless assessment for certain cases, overriding other provisions. The Board specifies the cases, areas, or individuals subject to this process. A National Faceless Assessment Centre, along with various units (assessment, verification, technical, and review), is established to manage the assessments electronically. These units perform functions like analysis, verification, and technical assistance, ensuring assessments are conducted without direct interaction. All communications occur electronically through a designated portal, except in specified verification circumstances. The Principal Chief Commissioner can transfer cases to jurisdictional officers if necessary.
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