Press Release – CBDT Notifies E-assessment Scheme, 2019

Steps for faceless limited scrutiny assessment.

Multiple departments may be setup i.e. Regional E-Assessment Centres, Assessment Units, Verification units, Technical units, Review units, and all these will be reporting to National E-Assessment centres

National e-assessment Centre may be set up by Board

• CBDT has issued instructions on conduct of assessment proceedings through ‘E-proceedings’ facility. In order to make the Income Tax Assessment Process automated, the board is planning to set up E- Assessment centres at different levels.
• The Board may set up Regional E-Assessment Centres, Assessment Units, Verification units, Technical units, Review units all of these will be answerable to National E-Assessment centres.

 The procedure includes the following points-:

• The National E-Assessment centres will serve notice to an Assessee under section 143(2) specifying issues in the case, further the National centre will also allot a regional centre for handling the case on behalf of the National centre.
• The regional office can make request to National unit for any further documents required or any kind of technical assistance as in the case. The national Centre will then ask the regional unit to give a draft report on the case and an opportunity to be heard is given to the Assesse against the report.
• The Report of the Regional unit shall be given to the review unit for Review points or any amendments in the report. The Regional unit will be asked to look over its report taking into consideration the review points of the review Unit.

No personal appearance in the Centre or Unit:

• The Assessee is not required to appear personally before the Centre. In case of any oral submissions, that shall be done only through video conferencing and a proper recording of that shall be done by Income tax department.