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of <h1>Faceless Assessment SOPs u/s 144B: Guidelines for Assessment, Verification, Technical, and Review Units in Income-Tax Act.</h1> The Standard Operating Procedures (SOP) for various units under the Faceless Assessment provisions of Section 144B of the Income-tax Act. It provides detailed guidelines for the Assessment Unit (AU), Verification Unit (VU), Technical Unit (TU), and Review Unit (RU) to facilitate assessments. The procedures cover case assignments, issuance of notices, compliance handling, verification processes, technical assistance, and final assessment order preparation. The SOPs emphasize adherence to statutory provisions, ensuring natural justice, and maintaining confidentiality. They are intended strictly for departmental use, with the Central Board of Direct Taxes' approval, and are subject to statutory provisions in case of conflicts.
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