e-Assessment of Income Escaping Assessment Scheme, 2022 - 18/2022

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Law:

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Income Tax
Central GST Laws
SGST - State GST Laws
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SEZ - Special Economic Zone
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Fourth Schedule
Miscellaneous
Section 002(14)
Section 002(19AA)
Section 002(22AAA)
Section 002(42A)
Section 002(43B)
Section 002(44)
Section 002(48)
Section 009A
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Baggage and Personal Importation by passengers and tourists
Donations and Gifts
Durable containers and freight on such containers from Port to ICDs
Education Cess
Effective rates of duties under various chapters
Exemption Notifications - Re-Import of goods
Export Promotion - 100% EOU, FTZ, STP and EHTP Schemes
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Export Promotion - Advance Customs Clearance Permits:
Export Promotion - Advance Licences for deemed exports
Export Promotion - Advance Licencing Scheme/DEEC Scheme:
Export Promotion - Annual Advance Licences
Export Promotion - DEPB Scheme
Export Promotion - DFRC / DFIA Scheme
Export Promotion - Duty Credit Entitlement Certificate Scheme
Export Promotion - EPCG Scheme
Export Promotion - Export Order for Jobbing
Export Promotion - Focus Market Scheme / Focus Product Scheme
Export Promotion - Hi-tech Product
Export Promotion - Pass Book Scheme of Exim Policy 1992-1997
Export Promotion - Replenishment Imprest Licences
Export Promotion - Samples for executing or securing export order
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Export Promotion - Special Economic Zones
Export Promotion - Special Imprest Licence/Release Orders
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Export Promotion - TARGET PLUS SCHEME
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Handicapped Persons, Charitable or Social Welfare Purposes
Import by post or by Air
Imports by Specified / Privileged persons, U.N.O. and its Agencies
Imports for educational, training, research and testing purposes:
Imports for Oil exploration, Exhibitions,Seminars, Research etc.
IMPORTS FROM SPECIFIED COUNTRIES / AREAS
Imports of Goods for Specific use in Industrial Production
Miscellaneous Exemption Notifications
National Calamity Contingent Duty
Packaging Materials, Durable Containers, Packages and Spare Bags
Samples
Special Customs duty
Specific Exemption
Sports Goods, Prizes, Medals and Trophies etc.
Vishesh Krishi and Gram Udyog Yojana
Inland Container Depots (ICD) / Land Customs Stations (LCS) / Ports
Common Adjudicating Authority (CAA) / Proper Officer
Exchange Rate
Fixation of Traiff Values
Miscellaneous
New Regulations / Amendment Regulations
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Rate of Interest
Anti Dumping Duty
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Foreign Trade Policy
Miscellaneous
Section 11
Section 13
Section 4
Section 53
Section 55
Foreign Exchange Management Act
FCRA
Companies Law
Securities and Exchange Board of India
Insolvency and Bankruptcy
Competition Law
Limited Liability Partnership
Co.Act to LLP
MULTI-STATE CO-OPERATIVE SOCIETIES
PMLA
Labour laws
Bharatiya Nyaya
Misc
Wealth Tax
Service Tax
Capital Goods Meant for Use in Export Goods
Captive Consumptions
Cess (including education cess)
Cottage & Village Industry Products
Effective Rate of Duty
Exhibitions and Trade Fairs
Export / EOUs / STP & EHTP
Export Promotion Scheme
Gas and Oil Authorities / Companies
Goods for Specific Use or Purposes
Goods of Special Importance (GSI)
Goods Produced in Specific Areas
Job Work
Miscellaneous Exemptions
NCCD
Produced in Govt. Factories, Mines, Mints, Prisons, Defence
Repair, Reconditioning and Re-engineering
Set-off of Duty
Ship, Ship Soteres and Ship Breaking
Small Scale Exemption
Solar and Other Natural Energy, Chulhas and Nuclear Fuel
Special Excise Duty (SED)
Surcharge and Special Additional Duties
Technical, Educational and Research Institutions
Textile and Textile Articles
Tobacco and Tobacco Substitutes (like pan masala, biris)
Central Excise (Non Tariff)
Central Sales Tax
Delhi VAT

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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.

<h1>Automated allocation for income-escape assessments enables faceless, risk based issuance and conduct of reassessment and notice processes.</h1> Establishes the e-Assessment of Income Escaping Assessment Scheme, 2022, effective from publication, defining automated allocation as algorithmic randomised allocation using technological tools including AI and machine learning. The Scheme requires that assessment, reassessment or recomputation for income escaping assessment and issuance of reassessment notices be conducted through automated allocation in accordance with a Board-formulated risk management strategy, and carried out in a faceless manner consistent with the statutory faceless assessment framework.

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