The scheme is expected to result in better quality of assessment orders while reducing potential harassment to taxpayers.
With the launch of National e-Assessment Centre (NeAC) on Monday, the income-tax department would undertake the first phase of faceless assessment from Tuesday. The scheme is expected to result in better quality of assessment orders while reducing potential harassment to taxpayers.
In the first phase, the income tax department has selected 58,322 cases for scrutiny, for which e-notices have been served before September 30, belonging to cases of Assessment Year 2018-19, the department said in a statement.
“With the implementation of National e-Assessment Scheme, India will be one of the few countries to have faceless assessment,” chairman of central board of direct tax (CBDT) P C Mody said. He added that cases for scrutiny in first phase have been identified based on risk parameters and are computer generated.
The NeAC will be based in Delhi, and will look after the functioning of e-Assessment scheme. The body would be headed by principal chief commissioner of income tax.
Additionally, there would be eight Regional e-Assessment Centres (ReAC) in Delhi, Mumbai, Chennai, Kolkata Ahmedabad, Pune, Bengaluru and Hyderabad. Apart from assessment units, these centres would also be home to review, technical and verification units.
Each ReAC will be headed by chief commissioner of income tax (CCIT). “Cases for the specified work shall be assigned by the NeAC to different units by way of automated allocation systems,” a statement said.
Under the new system of faceless e-Assessment, a tax payer will receive notice on the registered email as well as on registered account on the web portal www.incometaxindiaefiling.gov.in with real time alert by way of SMS on the registered mobile number, specifying the issues for which the case has been selected for scrutiny, the department said.
The reply to the notice can be prepared at ease by the taxpayer at own residence or office and can be sent by email to the National e-Assessment Centre by uploading the same on the designated web portal.