Authorities in Faceless Assessment [ Section 144B(3)/(4) ]

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....C * Regional Faceless Assessment Center - RFAC * Assessment Unit - AU * Verification Unit - VU * Technical Unit - TU * Review Unit - RU National Faceless Assessment Center (NFAC) NFAC is centralized proceeding center for conducting faceless assessment PAN India. NFAC sends notices to assessee through virtual mode, receives responses from Assessee and transfer such response, documents t....

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....s section, shall refer to an Assessing Officer having powers so assigned by the Board. Verification Unit (VU) Verification unit (VU) to perform the function of verification, which includes - * enquiry, * cross verification, * examination of books of account, * examination of witnesses and recording of statements, and * such other functions as may be required for the purposes of verifi....

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....nt, or * any other technical matter under this Act or * an agreement entered into under section 90 or 90A, the term "technical unit", wherever used in this section, shall refer to an Assessing Officer having powers so assigned by the Board Review Unit (RU) Review Unit to perform the function of Review of the income determination proposal assigned u/s 144B(1)(xvi)(b)' for the purpose of ass....