Faceless Income Tax Assessment: Digital Authentication, Electronic Notices, and Video Conferencing for Clarifications Under NFAC.

Faceless assessment in income tax involves electronic authentication of records by various authorities using digital signatures or electronic verification codes. Notices and communications are delivered electronically to the assessee via registered accounts, email, or mobile apps, accompanied by real-time alerts. Responses to notices must be submitted through the assessee's registered account, with acknowledgments authenticated by the National Faceless Assessment Centre (NFAC). Physical appearances are not required, but oral submissions for clarifications are allowed via video conferencing. Personal hearings, if needed, also occur through video conferencing or telecommunication.