Press "Enter" to skip to content

Government notifies E-assessment Scheme 2019 for faceless scrutiny of income tax return

The assessment under this Scheme shall be made as per the set procedure.

E-assessment Scheme 2019: There is good news for the taxpayers in the country. The E-assessment Scheme, 2019 that aims to completely eliminate the interactions between the tax authorities and the taxpayers has been notified by the government recently. The mention of e-proceedings was initially made in the Budget 2019-20.

The exchange of communication between the tax authorities and the taxpayers will be exclusively by electronic mode. The scheme states that all communications between the National e-assessment Centre and the assessee, or his authorised representative, shall be exchanged exclusively by electronic mode; and even all the internal communications between the National e-assessment Centre, Regional e-assessment Centres and various units shall be exchanged exclusively by electronic mode.

From now onwards, there will not be any personal appearance in the Centres or Units by the taxpayers. The scheme states that a person shall not be required to appear either personally or through authorised representative in connection with any proceedings under this Scheme before the income-tax authority at the National e-assessment Centre or Regional e-assessment Centre or any unit set up under the E-assessment Scheme, 2019 Scheme.

There will be National e-assessment Centre to facilitate the conduct of e-assessment proceedings in a centralised manner, which shall be vested with the jurisdiction to make assessment in accordance with the provisions of this Scheme. Further, there will be regional e-assessment Centres as it may deem necessary to facilitate the conduct of e-assessment proceedings in the cadre controlling region of a Principal Chief Commissioner, which shall be vested with the jurisdiction to make assessment in accordance with the provisions of this Scheme. There will also be review unit, verification unit or technical unit for better co-ordination.

All communication among the assessment unit, review unit, verification unit or technical unit or with the assesse or any other person with respect to the information or documents or evidence or any other details, as may be necessary for the purposes of making an assessment under this Scheme shall be through the National e-assessment Centre.

Procedure for e-assessment in brief

The assessment under this Scheme shall be made as per the following procedure:

(i) The National e-Assessment Centre shall serve a notice on the assessee under sub-section (2) of section 143, specifying the issues for selection of his case for assessment;

(ii) The assessee may, within fifteen days from the date of receipt of notice file his response to the National e-assessment Centre ;

(iii) 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;

(iv) The assessment unit shall, while making draft assessment order, provide details of the penalty proceedings to be initiated therein, if any;

(v) The National e-assessment Centre shall examine the draft assessment order in accordance with the risk management strategy specified by the Board.

Get live Stock Prices from BSE and NSE and latest NAV, portfolio of Mutual Funds, calculate your tax by Income Tax Calculator, know market’s Top Gainers, Top Losers & Best Equity Funds. Like us on Facebook and follow us on Twitter.

Source: Financial Express