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of <h1>Faceless Assessment Scheme: Section 144 Added, E-Communication Mandated, Video Conferencing for Hearings.</h1> The Central Government has amended the E-assessment Scheme, 2019, renaming it the Faceless Assessment Scheme. Key changes include the addition of section 144 to the assessment process and clarification of terms like 'Rules' to mean the Income-tax Rules, 1962. The procedure for assessment involves the National e-Assessment Centre serving notices, allowing responses, and assigning cases to regional centers. Communication will be exclusively electronic, and personal hearings, if approved, will be conducted via video conferencing. The amendments aim to streamline the assessment process, ensuring efficiency and transparency in handling income tax assessments.
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