Faceless Assessment Scheme: centralized electronic management of income tax assessments with national and regional units handling assessments and verification. A centralized Faceless Assessment Scheme designates the NeAC as the electronic gateway and multiple ReACs with distinct AU, VU, RU and TU units to perform assessment, verification, review and technical functions; all communications to taxpayers and third parties are to be routed through NeAC via departmental electronic portals.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Faceless Assessment Scheme: centralized electronic management of income tax assessments with national and regional units handling assessments and verification.
A centralized Faceless Assessment Scheme designates the NeAC as the electronic gateway and multiple ReACs with distinct AU, VU, RU and TU units to perform assessment, verification, review and technical functions; all communications to taxpayers and third parties are to be routed through NeAC via departmental electronic portals.
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