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of <h1>Faceless Income Tax Assessment: Automated Case Assignment, Review Process, and Final Order by NFAC</h1> The Faceless Assessment procedure for income tax involves several steps managed by the National Faceless Assessment Centre (NFAC). Initially, NFAC assigns cases to an Assessing Unit (AU) using an automated system. The AU sends notices to the taxpayer, who must respond within specified timelines. Additional information may be requested, and verification or technical assistance can be sought from specialized units. The AU prepares an income or loss determination proposal, which is reviewed and potentially modified. A Draft Order is created, reviewed, and finalized, culminating in a Final Assessment Order and potential penalty proceedings, communicated to the taxpayer by NFAC.
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