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<h1>E-Assessment Scheme Expanded to Include Best Judgment Assessments Under Section 144; New Directions Possible by March 2022.</h1> Every taxpayer must report their income to the Income-tax Department by filing a return. The department then processes and examines the return to verify its accuracy, a process known as 'Assessment.' This includes re-assessment or best judgment assessment under section 144. The Finance Act, 2018 introduced an e-assessment scheme for regular assessments, and the Finance Act, 2020 expanded this to include best judgment assessments. The Central Government can issue further directions regarding this by March 31, 2022.