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<h1>Faceless Assessment Scheme 2021 Amends 2019 Rules: Key Updates on E-Assessment Procedures and Dispute Resolution Panel Defined.</h1> The Faceless Assessment (1st Amendment) Scheme, 2021, amends the Faceless Assessment Scheme, 2019, under the Income-tax Act, 1961. Key changes include replacing 'e-mail account' with 'registered e-mail account' and defining terms like 'Dispute Resolution Panel' and 'eligible assessee.' The Scheme outlines a detailed procedure for e-assessment, involving the National e-Assessment Centre, assessment units, verification units, and technical units. It specifies steps for notices, responses, draft orders, and final assessments, including provisions for show-cause notices and dispute resolution. The amendments aim to streamline and clarify the faceless assessment process.