E-assessment procedure updated to prescribe automated allocation, notice-response steps, review mechanisms and finalisation, including penalty proceedings and electronic record transfer. Amendments prescribe the NeAC-led e-assessment procedure: NeAC issues notice, assessee has fifteen days to respond, and cases are auto-assigned to Regional assessment units. Assessment units may request information, verification, or technical assistance; NeAC issues requisitions and transmits unit reports. Assessment units prepare draft assessment orders including penalty details; NeAC reviews drafts under a risk strategy and may finalise, issue show-cause notices, or refer drafts to review units. Revised drafts, assessee responses, review unit suggestions, objection to the Dispute Resolution Panel, and finalisation procedures are regulated, and NeAC must transfer electronic records post-assessment.
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Provisions expressly mentioned in the judgment/order text.
E-assessment procedure updated to prescribe automated allocation, notice-response steps, review mechanisms and finalisation, including penalty proceedings and electronic record transfer.
Amendments prescribe the NeAC-led e-assessment procedure: NeAC issues notice, assessee has fifteen days to respond, and cases are auto-assigned to Regional assessment units. Assessment units may request information, verification, or technical assistance; NeAC issues requisitions and transmits unit reports. Assessment units prepare draft assessment orders including penalty details; NeAC reviews drafts under a risk strategy and may finalise, issue show-cause notices, or refer drafts to review units. Revised drafts, assessee responses, review unit suggestions, objection to the Dispute Resolution Panel, and finalisation procedures are regulated, and NeAC must transfer electronic records post-assessment.
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