{"id":244346,"date":"2021-02-24T18:39:30","date_gmt":"2021-02-24T13:09:30","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=244346"},"modified":"2021-07-30T09:28:09","modified_gmt":"2021-07-30T03:58:09","slug":"faceless-assessment-1st-amendment-scheme-2021","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2021\/02\/24\/faceless-assessment-1st-amendment-scheme-2021\/","title":{"rendered":"Faceless Assessment (1st Amendment) Scheme, 2021"},"content":{"rendered":"<p style=\"text-align: justify;\">The Central Board of Direct Taxes has notified the \u2018Faceless Assessment (1st Amendment) Scheme, 2021\u2019 which seeks to amend Faceless Assessment Scheme, 2019, by way of substituted Procedure for assessment. The following procedure has been introduced in the Amendment:<\/p>\n<ul style=\"text-align: justify;\">\n<li><strong>National e-Assessment Centre<\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\">The National e-Assessment Centre shall serve a notice on the assessee under sub-section (2) of section 143 of the Act and the assessee may, within fifteen days from the date of receipt of notice shall file his response to the National e-Assessment Centre. The National e-Assessment Centre shall intimate the assessee that assessment in his case shall be completed under this Scheme.<\/p>\n<ul style=\"text-align: justify;\">\n<li><strong>Regional e-Assessment Centre<\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\">The National e-Assessment Centre shall assign the case selected for the purposes of e-assessment under this Scheme to a specific assessment unit in any one Regional e-Assessment Centre through an automated allocation system. In cases where such further information, documents or evidence from the assessee or any other person is required, it may make a request to the National e-Assessment Centre. Similarly, for conducting of certain enquiry or verification by verification unit or seeking technical assistance from the technical unit, it may make a request to the National e-Assessment Centre.<\/p>\n<p style=\"text-align: justify;\">In cases where a request for obtaining further information, document or evidence from the assessee or any other person has been made by the assessment unit, the National e-Assessment Centre shall issue appropriate notice or requisition to such assessee or person, specifying a time therein, for submitting such information, documents or evidence.<\/p>\n<ul style=\"text-align: justify;\">\n<li><strong>Automated Allocation System<\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Further, where a request for conducting of certain enquiry or verification by the verification unit or for seeking technical assistance has been made by the assessment unit, the request shall be assigned by the National e- Assessment Centre to a verification unit or a technical unit, as the case may be, in any one Regional e-Assessment Centre through an automated allocation system. The assessee shall file his response within the stipulated time to National e-Assessment Centre and in cases of failure, the National e-Assessment Centre shall intimate such failure to the assessment unit.<\/p>\n<ul style=\"text-align: justify;\">\n<li><strong>Draft Assessment Order <\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\">The assessment unit shall make a draft assessment order, either accepting the income or sum payable by, or sum refundable to, the assessee as per his return or making variation to such income or sum, and send a copy of such order to the National e-Assessment Centre.<\/p>\n<p style=\"text-align: justify;\">The National e-Assessment Centre shall examine the draft assessment order in accordance with the risk management strategy specified by the Board, including by way of an automated examination tool, whereupon it may decide to<\/p>\n<ol style=\"text-align: justify;\">\n<li>finalise the assessment, in case no variation prejudicial to the interest of assessee is proposed, as per the draft assessment order and serve a copy of such order and notice for initiating penalty proceedings, if any, to the assessee, alongwith the demand notice, specifying the sum payable by, or refund of any amount due to, the assessee on the basis of such assessment; or<\/li>\n<li>provide an opportunity to the assessee, in case any variation prejudicial to the interest of assessee is proposed, by serving a notice calling upon him to show cause as to why the proposed variation should not be made; or<\/li>\n<li>assign the draft assessment order to a review unit in any one Regional e-Assessment Centre, through an automated allocation system, for conducting review of such order.<\/li>\n<\/ol>\n<p style=\"text-align: justify;\">The review unit shall conduct a review of the draft assessment order, referred to it by the National e-Assessment Centre, whereupon it may decide to concur with the draft assessment order and intimate the National e-Assessment Centre about such concurrence; or suggest such variation, as it may deem fit, in the draft assessment order and send its suggestions to the National e-Assessment Centre.<\/p>\n<p style=\"text-align: justify;\">In cases, where the eligible assessee files his objections with the Dispute Resolution Panel, the National e-Assessment Centre shall upon receipt of the directions issued by the Dispute Resolution Panel under sub-section (5) of section 144C of the Act, forward such directions to the concerned assessment unit and the assessment unit shall in conformity of the directions issued by the Dispute Resolution panel under sub-section (5) of section 144C of the Act prepare a draft assessment order in accordance with sub-section (13) of section 144C of the Act and send a copy of such order to the National e-Assessment Centre.<\/p>\n<ul style=\"text-align: justify;\">\n<li><strong>Duty of National e-Assessment Centre<\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Lastly, the National e-Assessment Centre shall, upon receipt of draft assessment order, finalise the assessment within the time allowed under sub-section (13) of section 144C of the Act and serve a copy of such order and notice for initiating penalty proceedings, if any, upon the assessee, alongwith the demand notice, specifying the sum payable by, or refund of any amount due to, the assessee on the basis of such assessment. The National e-Assessment Centre shall, after completion of assessment, transfer all the electronic records of the case to the Assessing Officer having jurisdiction over the said case for such action as may be required under the Act.<\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #0000ff;\">*Tanvi Singh, Editorial Assistant has put this story together.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The Central Board of Direct Taxes has notified the \u2018Faceless Assessment (1st Amendment) Scheme, 2021\u2019 which seeks to amend Faceless Assessment Scheme, <\/p>\n","protected":false},"author":67011,"featured_media":244347,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[4,13],"tags":[],"class_list":["post-244346","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legislationupdates","category-statutes"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.4 (Yoast SEO v26.4) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Faceless Assessment (1st Amendment) Scheme, 2021 | SCC Times<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.scconline.com\/blog\/post\/2021\/02\/24\/faceless-assessment-1st-amendment-scheme-2021\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" 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Appeal (Amendment) Scheme, 2021","author":"Bhumika Indulia","date":"April 1, 2021","format":false,"excerpt":"The Faceless Appeal Scheme, 2020 has been amended by the Central Government. 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Key amendments are: In the Faceless Appeal Scheme, 2020, \u2014 Following clause\u00a0 shall be substituted (xviii) \u201cNational Faceless Assessment Centre\u201d shall mean the National e-Assessment Centre\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Parliament_Colour.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Parliament_Colour.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Parliament_Colour.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Parliament_Colour.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Parliament_Colour.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":264803,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/03\/31\/regulating-crypto-currencies-vide-finance-act-2022\/","url_meta":{"origin":244346,"position":1},"title":"Regulating crypto currencies vide Finance Act, 2022","author":"Prachi Bhardwaj","date":"March 31, 2022","format":false,"excerpt":"On 30th March, 2022, Central Government passed Finance Act, 2022 for the financial year 2022-2023. Finance Act will be effective from 1st April 2022. Key Changes: Government adopts the following changes in direct and indirect taxes: Taxes on Individuals- Rates of Income Tax- Income-tax shall be charged at the rates\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-162.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-162.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-162.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-162.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-162.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":252278,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/08\/05\/section-144b-7-of-the-income-tax-act\/","url_meta":{"origin":244346,"position":2},"title":"Del HC | Issuance of prior show cause notice and draft assessment order under S. 144B (7) of Income Tax Act: Is it a mandatory condition before issuing final assessment order? HC answers","author":"Bhumika Indulia","date":"August 5, 2021","format":false,"excerpt":"Delhi High Court: The Division Bench of Manmohan and Navin Chawla, JJ., noted the mandatory condition provided under Section 144B (7) of Income Tax Act, 1961. Present petition challenged the Assessment order, notice of demand and notice of penalty passed under Section 143(3) read with Section 144B, Section 156 and\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":260209,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/01\/17\/faceless-assessment-scheme-does-not-mean-no-personal-hearing\/","url_meta":{"origin":244346,"position":3},"title":"Provision of Personal Hearing would defeat the purpose of Faceless Assessment Scheme? 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An assessee has a vested right to personal hearing and the same has to\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":220644,"url":"https:\/\/www.scconline.com\/blog\/post\/2019\/10\/09\/national-e-assessment-centre-of-income-tax-department-launched\/","url_meta":{"origin":244346,"position":4},"title":"National e-Assessment Centre of Income Tax Department launched","author":"Bhumika Indulia","date":"October 9, 2019","format":false,"excerpt":"Faceless e-Assessment for income taxpayers launched New Initiative shall impart greater efficiency, transparency and accountability in the assessment process. Under e-Assessment scheme 2019:- (i) There would be state of the art Digital Technology for Risk Management by way of automated examination tool, Artificial Intelligence and Machine Learning, with a view\u2026","rel":"","context":"In &quot;Hot Off The Press&quot;","block_context":{"text":"Hot Off The Press","link":"https:\/\/www.scconline.com\/blog\/post\/category\/news\/hot_off_the_press\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/03\/Income-Tax-Department-Logo.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/03\/Income-Tax-Department-Logo.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/03\/Income-Tax-Department-Logo.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/03\/Income-Tax-Department-Logo.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/03\/Income-Tax-Department-Logo.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":264722,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/03\/30\/orbit-of-income-tax-authorities-in-faceless-assessment-of-taxes-determined-vide-faceless-jurisdiction-of-income-tax-authorities-scheme-2022\/","url_meta":{"origin":244346,"position":5},"title":"Orbit of Income Tax Authorities in Faceless Assessment of taxes, determined vide Faceless Jurisdiction of Income-tax Authorities Scheme, 2022","author":"Prachi Bhardwaj","date":"March 30, 2022","format":false,"excerpt":"On March 28, 2022, Ministry of Finance has issued Faceless Jurisdiction of Income-tax Authorities Scheme, 2022 which will come in force with immediate effect. \u00a0 By this Scheme and Section 130 of Income Tax Act, 1961 (Act), Central Government determines the jurisdiction of Income Tax Authorities in Faceless\/e-Assessment of taxes.\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-182.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-182.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-182.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-182.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-182.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/244346","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/67011"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=244346"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/244346\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/244347"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=244346"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=244346"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=244346"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}