TaxTMI 
TaxTMI 
Guidelines for the implementation of Faceless Assessment Scheme, 2019
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....s (ReACs) across 20 cities in the country for implementation of the Scheme. In view of the above, I am directed to provide the detailed guidelines for the implementation of the Scheme and role of residual charges in this regard. 2. Functions of the Faceless Hierarchy:- The NeAC/ReACs hierarchy will be tasked with management of Faceless Assessment proceedings and will be broadly responsible for functions listed below. All these functions will be through electronic means for which the NeAC will be the gateway and will function as such for all the flow of information. The officers and the staff in the ReACs will perform the functions relating to the assessment and verification function under the Income Tax Act, but all communications from th....
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....tions including handling matters pertaining to Revenue and Internal Audit and taking remedial actions. * Judicial functions including giving effect to the appellate orders of CsIT (A), ITAT, High Court, Supreme Court, Settlement commission; preparing scrutiny reports and filing of appeal wherever considered necessary; defending writ petitions; recommendation of SLPs etc. * Statutory powers under section 263 / 264 of the IT Act, 1961. * Prosecution and compounding proceedings and related court matters. * Administrative, HRD and cadre control matters including related court * Custody and management of Case records. * Management and control of infrastructure. 3.1 Wherever communication under the income tax proceedings is required ....
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....Os * Each ReAC (TU) will have 1 PCIT, 3 Addl./Jt.CsIT, 6 DCs/ACsIT and 9 ITOs 5. The notification for diversion of existing posts of CCIT, PCIT and CIT to NeAC/ReACs has already been issued. In furtherance of the same, it is important that the Pr. CCsIT now issue orders for diversion of posts of Addl. CIT/Jt. CIT, DCIT/ACIT, ITO upto all levels of staff to the newly created NeAC/ReACs in their jurisdiction. An exercise has been carried out to identify posts which can be diverted to NeAC/ReACs. The following guidelines have been adopted in identification of the posts for diversion: * At least one office in every building is retained in the residual hierarchy to ensure continued ownership and responsibility of case records. * The juris....
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....of Addl. CIT/Jt. CIT, DCIT/ACIT, ITO to NeAC/ReACs units are issued expeditiously. It must be ensured that the attached PDF list for diversion of posts of Addl. CIT / JCIT / DCIT / ACIT/ ITO is strictly adhered to and the summary sheet enclosed with the list is to be referred to for detailing purpose while passing the diversion order. It is also submitted that while diverting and mentioning that a particular Addl. CIT / JCIT / DCIT / ACIT / AO is converted to a particular AU/ VU/RU/TU, if the Principal CCsIT is of the opinion that the proposal needs modification, they may suggest changes giving reasons for the same and submit to the Board before 12 Noon on Monday, 17th August, 2020. 6.1 While finalizing the diversion of posts to ReACs, fol....