Faceless Assessment Scheme, 2019. - 61/2019 - Income Tax

E-assessment Scheme enabling faceless electronic assessments with automated allocation and exclusive electronic communication and video conferencing hearings.

The E-assessment Scheme, 2019 creates a centralized faceless assessment process under section 143 by establishing a National e-assessment Centre, Regional Centres and assessment, verification, technical and review units. Cases are selected and assigned via an automated allocation system; assessment units prepare draft orders which are subject to automated examination and review. All communications and deliveries are exclusively electronic to registered accounts, email or mobile app with real-time alerts, authenticated by digital or electronic signatures, and finalised assessments are transferred to the jurisdictional Assessing Officer for penalties, recovery and other post-assessment actions.