Faceless assessments replace in-person tax scrutiny with electronic notices and responses through the e filing portal.

Comparison between Faceless Assessments under Section 144B and conventional manual assessments focuses on the mode of interaction: conventional assessments required physical notices served to the assessee and filing of hard copy responses with personal interactions at income tax offices, whereas Faceless Assessments send all notices and communications to the taxpayer's registered e filing account and require electronic responses via the e Filing portal, with assessing officers reviewing submissions in the Income Tax Business Application (ITBA) module.

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