The Government has notified e-assessment (online assessment)
scheme for conducting faceless scrutiny assessment
of all the Income Tax returns. The tax payer will not have to
appear personally or through any authorised representative before
any tax authority. All the communications with the tax payer will
only be through digital mode.
Further, the assessment will be governed by certain pre-defined
risk assessment criteria and broad parameters.
The following are the salient features and procedures of the
scheme:
- The National e-assessment Centre
(NeAC) will issue notice to the tax payer specifying the
reason for selection of their case for scrutiny
assessment;
- The notice will be sent
electronically to the registered email id or
registered mobile number of the tax payer
