https://www.taxtmi.com/notifications?id=133822 The amendments rename the E-assessment Scheme as Faceless Assessment, extend its scope to include assessments under section 144, incorporate the Income-tax Rules, 1962, and add audit expertise to unit competencies. NeAC initiates assessments by notice under section 143(2); cases are auto-assigned to Regional units which may requisition information, request verifications, or seek technical assistance. Draft orders, including penalty particulars, are reviewed under a Board-prescribed risk management strategy, may be finalised, returned for show-cause, or referred for review; final electronic records are transferred to the Assessing Officer. Communications and hearings are exclusively electronic, with limited exceptions and approved video-conferenced personal hearings. en-us Thu, 13 Aug 2020 00:00:00 +0530 Thu, 13 Aug 2020 18:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=133822 The amendments rename the E-assessment Scheme as Faceless Assessment, extend its scope to include assessments under section 144, incorporate the Income-tax Rules, 1962, and add audit expertise to unit competencies. NeAC initiates assessments by notice under section 143(2); cases are auto-assigned to Regional units which may requisition information, request verifications, or seek technical assistance. Draft orders, including penalty particulars, are reviewed under a Board-prescribed risk management strategy, may be finalised, returned for show-cause, or referred for review; final electronic records are transferred to the Assessing Officer. Communications and hearings are exclusively electronic, with limited exceptions and approved video-conferenced personal hearings. Notifications Income Tax Thu, 13 Aug 2020 00:00:00 +0530 https://www.taxtmi.com/notifications?id=133822