{"id":2592,"date":"2021-02-23T06:50:31","date_gmt":"2021-02-23T06:50:31","guid":{"rendered":"https:\/\/swaritadvisors.com\/blog\/?p=2592"},"modified":"2021-02-23T06:55:35","modified_gmt":"2021-02-23T06:55:35","slug":"faceless-assessment-1st-amendment-scheme-2021","status":"publish","type":"post","link":"https:\/\/swaritadvisors.com\/blog\/faceless-assessment-1st-amendment-scheme-2021\/","title":{"rendered":"Faceless Assessment (1st Amendment) Scheme 2021: A Guide"},"content":{"rendered":"\n<p class=\"has-drop-cap\">The Central Board of Direct Taxes has recently\nnotified the Faceless Assessment (1<sup>st<\/sup> Amendment) Scheme 2021 by way\nof a notification issued on 17.02.2021. The said scheme seeks to amend the\nprovisions of the Faceless Assessment Scheme 2019. Further, the amendments made\nrelate to \u201cchanges in definitions\u201d, \u201cno personal appearance in the Centres and\nUnits\u201d and \u201cSubstitution in the procedure for assessment\u201d. Also, the said rules\nwill come into force from the date of publication in the official gazette. <\/p>\n\n\n\n<p>In this blog, we will discuss about the key\nprovisions of the Faceless Assessment (1<sup>st<\/sup> Amendment) Scheme 2021,\ntogether with the reasons for implementing it.<\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_65 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\n<p class=\"ez-toc-title\">Table of Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-6a3abb97d5264\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-6a3abb97d5264\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/swaritadvisors.com\/blog\/faceless-assessment-1st-amendment-scheme-2021\/#Concept_of_Faceless_Assessment\" title=\"Concept of Faceless Assessment\">Concept of Faceless Assessment<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/swaritadvisors.com\/blog\/faceless-assessment-1st-amendment-scheme-2021\/#Key_Features_of_Faceless_Assessment\" title=\"Key Features of Faceless Assessment\">Key Features of Faceless Assessment<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/swaritadvisors.com\/blog\/faceless-assessment-1st-amendment-scheme-2021\/#Exceptions_of_Faceless_Assessment_Scheme\" title=\"Exceptions of Faceless Assessment Scheme\">Exceptions of Faceless Assessment Scheme<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/swaritadvisors.com\/blog\/faceless-assessment-1st-amendment-scheme-2021\/#Reason_for_Implementing_Faceless_Assessment_1st_Amendment_Scheme_2021\" title=\"Reason for Implementing Faceless Assessment (1st Amendment) Scheme 2021\">Reason for Implementing Faceless Assessment (1st Amendment) Scheme 2021<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/swaritadvisors.com\/blog\/faceless-assessment-1st-amendment-scheme-2021\/#Changes_made_in_Definitions_of_Faceless_Assessment_1st_Amendment_Scheme_2021\" title=\"Changes made in Definitions of Faceless Assessment (1st Amendment) Scheme\n2021\">Changes made in Definitions of Faceless Assessment (1st Amendment) Scheme\n2021<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/swaritadvisors.com\/blog\/faceless-assessment-1st-amendment-scheme-2021\/#Substitution_in_Clause_x\" title=\"Substitution in Clause (x)\">Substitution in Clause (x)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/swaritadvisors.com\/blog\/faceless-assessment-1st-amendment-scheme-2021\/#Insertion_in_Clause_xiia\" title=\"Insertion in Clause (xiia)\">Insertion in Clause (xiia)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/swaritadvisors.com\/blog\/faceless-assessment-1st-amendment-scheme-2021\/#Substitution_in_Clause_xxiv\" title=\"Substitution in Clause (xxiv)\">Substitution in Clause (xxiv)<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/swaritadvisors.com\/blog\/faceless-assessment-1st-amendment-scheme-2021\/#Changes_Made_in_the_Procedure_under_Faceless_Assessment_1st_Amendment_Scheme_2021\" title=\"Changes Made in the Procedure under Faceless Assessment (1st Amendment)\nScheme 2021\">Changes Made in the Procedure under Faceless Assessment (1st Amendment)\nScheme 2021<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/swaritadvisors.com\/blog\/faceless-assessment-1st-amendment-scheme-2021\/#Service_of_Notice_by_the_National_e-Assessment_Centre\" title=\"Service of Notice by the National e-Assessment Centre\">Service of Notice by the National e-Assessment Centre<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/swaritadvisors.com\/blog\/faceless-assessment-1st-amendment-scheme-2021\/#Regional_E-assessment_Centre\" title=\"Regional E-assessment Centre\">Regional E-assessment Centre<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/swaritadvisors.com\/blog\/faceless-assessment-1st-amendment-scheme-2021\/#Issuance_of_Notice_to_Assessee_for_Information\" title=\"Issuance of Notice to Assessee for Information\">Issuance of Notice to Assessee for Information<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/swaritadvisors.com\/blog\/faceless-assessment-1st-amendment-scheme-2021\/#Automated_Allocation_Centre\" title=\"Automated Allocation Centre\">Automated Allocation Centre<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/swaritadvisors.com\/blog\/faceless-assessment-1st-amendment-scheme-2021\/#Failure_of_Assessee_in_Complying_with_the_Directions_of_the_Notice_Issued\" title=\"Failure of Assessee in Complying with the Directions of the Notice Issued\">Failure of Assessee in Complying with the Directions of the Notice Issued<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/swaritadvisors.com\/blog\/faceless-assessment-1st-amendment-scheme-2021\/#Examination_of_Order_Drafted_by_National_E-assessment_Centre\" title=\"Examination of Order Drafted by National E-assessment Centre\">Examination of Order Drafted by National E-assessment Centre<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/swaritadvisors.com\/blog\/faceless-assessment-1st-amendment-scheme-2021\/#Filing_of_Objections_by_Assessee_to_the_Dispute_Resolution_Panel\" title=\"Filing of Objections by Assessee to the Dispute Resolution Panel\">Filing of Objections by Assessee to the Dispute Resolution Panel<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/swaritadvisors.com\/blog\/faceless-assessment-1st-amendment-scheme-2021\/#Duties_of_National_E-assessment_Centre\" title=\"Duties of National E-assessment Centre\">Duties of National E-assessment Centre<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/swaritadvisors.com\/blog\/faceless-assessment-1st-amendment-scheme-2021\/#Conclusion\" title=\"Conclusion\">Conclusion<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/swaritadvisors.com\/blog\/faceless-assessment-1st-amendment-scheme-2021\/#Official_Copy_of_Faceless_Assessment_1st_Amendment_Scheme_2021\" title=\"Official Copy of Faceless Assessment (1st Amendment) Scheme 2021\">Official Copy of Faceless Assessment (1st Amendment) Scheme 2021<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Concept_of_Faceless_Assessment\"><\/span>Concept of Faceless Assessment<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The term \u201cFaceless Assessment\u201d means a major reform undertaken by the Central Government that purposes to \u201celiminate human interface\u201d between the Income Tax Department and Taxpayer.<\/p>\n\n\n\n<p>According to this scheme, the selection of taxpayers is made only through systems that use Data Analytics and\u00a0Artificial Intelligence. Further, it can be stated that the concept of Faceless Assessment works to eradicate \u201cTerritorial Jurisdiction\u201d.<\/p>\n\n\n\n<p>Also, it shall be pertinent to state that under this\u00a0mechanism, an assessee or\u00a0taxpayer\u00a0will\u00a0belong\u00a0to one city,\u00a0but the\u00a0order\u00a0for his\/ her\u00a0income tax\u00a0assessment,\u00a0review, and\u00a0case finalisation\u00a0will\u00a0happen\u00a0in\u00a0another city. That means there is\u00a0no need\u00a0for a taxpayer to\u00a0visit income tax officials regarding his\/ her case, as the same will be\u00a0allotted in a random manner.<\/p>\n\n\n\n<p><strong>For example:<\/strong> A taxpayer\u00a0resides\u00a0in\u00a0Patna, but his\/ her\u00a0Tax Assessment\u00a0might take place in\u00a0Ghaziabad, Review\u00a0in\u00a0Mumbai, and\u00a0Case Finalization\u00a0in\u00a0Rajkot.<\/p>\n\n\n\n<p>Moreover,\u00a0any tax assessment\u00a0done\u00a0outside\u00a0the domain\u00a0of\u00a0Faceless Assessment\u00a0will be\u00a0considered invalid.<\/p>\n\n\n\n<p><strong>Also, Read:<\/strong> <mark style=\"background: #fffd03 !important;\"><a href=\"https:\/\/swaritadvisors.com\/blog\/mca-notifies-amendment-to-definition-of-listed-companies\/\">MCA Notifies Amendment to Definition of Listed Companies<\/a><\/mark><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Key_Features_of_Faceless_Assessment\"><\/span>Key Features of Faceless Assessment<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The key features of the faceless assessment system\nare as follows:<\/p>\n\n\n\n<ul><li>Selection\nof a Taxpayer by using AI (Artificial Intelligence) and Data Analytics;<\/li><li>Team-Based\nAssessment;<\/li><li>Allotment\nof Cases on Random Manner;<\/li><li>Eradication\nof the concept of Territorial Jurisdiction;<\/li><li>No\nPhysical Human Interface;<\/li><li>Central\nIssuance of Assessment Notice with Documentation Identification Number;<\/li><li>No\nneed to Visit Income Tax Officials;<\/li><li>Team-Based\nReview;<\/li><li>Drafting\nof Assessment Order will happen in one city, tax review in the second city, and\nthe finalization in the third city.<\/li><\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Exceptions_of_Faceless_Assessment_Scheme\"><\/span>Exceptions of Faceless Assessment Scheme<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The exceptions to the Faceless Assessment Schemeare\nas follows:<\/p>\n\n\n\n<ul><li>Black\nMoney Act;<\/li><li>Benami\nProperty;<\/li><li>International\nTaxation;<\/li><li>Cases\npertaining to Tax Evasion, Serious Fraud, Sensitive and Search Matter;<\/li><\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Reason_for_Implementing_Faceless_Assessment_1st_Amendment_Scheme_2021\"><\/span>Reason for Implementing Faceless Assessment (1st Amendment) Scheme 2021<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The main reason behind the implementation of\nFaceless Assessment (1<sup>st<\/sup> Amendment) Scheme 2021 is to bring the\nprovisions specified under the Faceless Assessment Scheme 2019 at par with the\nprovisions of section 144B of the Income Tax Act 1961. <\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Changes_made_in_Definitions_of_Faceless_Assessment_1st_Amendment_Scheme_2021\"><\/span>Changes made in Definitions of Faceless Assessment (1st Amendment) Scheme\n2021<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The key changes made in the definitions by way of\nFaceless Assessment (1<sup>st<\/sup> Amendment) Scheme 2021 are as follows:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Substitution_in_Clause_x\"><\/span>Substitution in Clause (x)<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>In the said clause, the word \u201cEmail Account\u201d will be\nsubstituted by the words \u201cRegistered Email Account\u201d.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Insertion_in_Clause_xiia\"><\/span>Insertion in Clause (xiia)<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>After clause (xii), a new clause (xiia) has been\ninserted, which deals with the Dispute Resolution Panel. Further, the term\nDispute Resolution Panel will have the same meaning that is assigned to in\nclause (a) of sub section (15) of section 144 C of the Income Tax Act.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Substitution_in_Clause_xxiv\"><\/span>Substitution in Clause (xxiv)<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>In the said clause, the word \u201cVideo Telephony\u201d will\nbe substituted by the words \u201cVideo Conferencing or Video Telephony\u201d.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Changes_Made_in_the_Procedure_under_Faceless_Assessment_1st_Amendment_Scheme_2021\"><\/span>Changes Made in the Procedure under Faceless Assessment (1st Amendment)\nScheme 2021<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The key changes made in the procedure for Faceless\nScheme under the Faceless Assessment (1<sup>st<\/sup> Amendment) Scheme 2021 are\nas follows:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Service_of_Notice_by_the_National_e-Assessment_Centre\"><\/span>Service of Notice by the National e-Assessment Centre<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Based on the provisions of the Faceless Assessment (1<sup>st<\/sup> Amendment) Scheme, it shall be the duty of the National E-assessment Centre to serve notice to the assessee under sub section (2) of section 143 of the <a href=\"https:\/\/en.wikipedia.org\/wiki\/The_Income-tax_Act,_1961\">Income Tax Act 1961<\/a>. Also, the assessee needs to reply to the notice sent within fifteen days, starting from the date of receiving the notice.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Regional_E-assessment_Centre\"><\/span>Regional E-assessment Centre<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Now the National E-assessment Centre will assign the\ncase chosen for the purpose of E-assessment to a particular assessment unit in\nany Regional E-assessment Centre by way of an automated allocation mechanism.<\/p>\n\n\n\n<p>Also, it shall be relevant to state that an\nassessment unit can request the National E-assessment Centre for acquiring more\ninformation, documents, and evidence from the said assessee or any other\nperson. It can seek technical assistance from the technical unit as well.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Issuance_of_Notice_to_Assessee_for_Information\"><\/span>Issuance of Notice to Assessee for Information<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>In case a request has made by the assessment unit to\nthe National E-assessment Centre for further information, evidence, or\ndocuments from the assessee, then, in that case, the National E-assessment\nCentre will issue an appropriate notice for the same to the assessee. The said\nnotice would specify the time limit for furnishing the information, documents,\nor evidence asked.&nbsp; <\/p>\n\n\n\n<p>After that, the assessee needs to file a reply to\nthe said notice within the time specified by the National E-assessment Centre.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Automated_Allocation_Centre\"><\/span>Automated Allocation Centre<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>In case a request for seeking Technical Assistance\nhas been made by the Assessment Unit to the Technical Unit, then, in that case,\nthe National E-assessment Centre will assign the request raised to the\nTechnical Unit in any Regional E-assessment Centre by way of an Automated\nAllocation System.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Failure_of_Assessee_in_Complying_with_the_Directions_of_the_Notice_Issued\"><\/span>Failure of Assessee in Complying with the Directions of the Notice Issued<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>If in case an assessee fails to adhere to the\ndirections specified in the notice, issued under sub section (2A) of section\n142 of the Income Tax Act 1961, then, in that case, the National e-Assessment Centre will issue the said\nassessee a notice under section 144 of the Act.<\/p>\n\n\n\n<p>Further, the notice\nissued under section 144 of the Act will act as an opportunity to show cause on\nthe date and time specified as to why the assessment in his\/ her case should\nnot be finished to the best of its judgement. <\/p>\n\n\n\n<p>If, in case, the\nassessee again fails to respond to the notice, the National E-assessment Centre\nwill inform the Assessment Unit regarding the same. <\/p>\n\n\n\n<p>Further, the\nassessment unit will, after taking into consideration all the pertinent\nmaterial available on the record in the writing form, will draft the assessment\norder. <\/p>\n\n\n\n<p>However, in the case\nwhere the intimation has been received from the National e-Assessment Centre, the\nassessment unit will draft an assessment order to the best of its judgment.\nAlso, it will send a copy of the said judgment to the National E-assessment\nCentre. <\/p>\n\n\n\n<p>Moreover, the\nAssessment Unit will specify about the penal proceeding to be initiated against\nthe assessee, if in case any.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Examination_of_Order_Drafted_by_National_E-assessment_Centre\"><\/span>Examination of Order Drafted by National E-assessment Centre<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>The National e-Assessment Centre\nwill examine the draft order passed by the assessment unit. The said order must\nbe in consonance with the risk management strategy as prescribed by the Board. <\/p>\n\n\n\n<p>If in case the National\nE-assessment Centre is satisfied with the order drafted, it will serve a copy\nof the order made, together with the notice for the initiation of penalty\nproceedings. Also, a demand notice specifying the amount to be paid or refund\ndue will be sent to the assessee. <\/p>\n\n\n\n<p>However, if in case the National\nE-assessment Centre is not satisfied with the order drafted, it will grant an\nopportunity of being heard to the assessee as to why the proposed variation\nmust not be made.<\/p>\n\n\n\n<p>Also, it can ask any of the\nRegional E-assessment Centre to conduct a review of the order drafted by way of\nan automated allocation system. Further, the review unit will conduct the\nreview of the order drafted and will decide the concurrence of such an order. Moreover,\nthe designated Regional E-assessment Centre will send its suggestion about the\nconcurrence of the Order to the National E-assessment Centre.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Filing_of_Objections_by_Assessee_to_the_Dispute_Resolution_Panel\"><\/span>Filing of Objections by Assessee to the Dispute Resolution Panel<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>If in case the eligible assessee\nfiles his\/ her objections with the DRP (Dispute Resolution Panel), then, in\nthat case, the National e-Assessment Centre will upon receipt of the directions\npassed by the Dispute Resolution Panel under sub section (5) of section 144 C\nof the Income Tax Act, forward such issued directions to the respective\nassessment unit. <\/p>\n\n\n\n<p>Further, the assessment unit will,\nin conformity with the directions notified by the Dispute Resolution panel\nunder sub section (5) of section 144 C of the Income Tax Act prepare a draft\nassessment order in consonance with sub section (13) of section 144 C of the Income\nTax Act and will send a copy of such a drafted order to the National\ne-Assessment Centre.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Duties_of_National_E-assessment_Centre\"><\/span>Duties of National E-assessment Centre<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>The National\ne-Assessment Centre will, upon receipt of the drafted assessment order, as\nspecified in clause (xxx), finalise the assessment within the prescribed time\nlimit as allowed under sub section (13) of section 144 C of the Income Tax Act\n1961. <\/p>\n\n\n\n<p>Also, it will serve a\ncopy of such a drafted order and notice for the initiation penalty proceedings,\nif in case any, to the assessee, together with the demand notice, mentioning\nthe total sum payable by, or refund of any amount due to the said assessee,\nbased on the assessment made. <\/p>\n\n\n\n<p>Further, the National\ne-Assessment Centre will transfer the electronic records to the assessing officer\nfor such an action as may be required by the provisions of the act. The said\ntransfer will be made after the completion of the assessment.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Conclusion\"><\/span>Conclusion<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>In\na nutshell, <em>Faceless Assessment<\/em> <em>purposes<\/em>&nbsp;to&nbsp;<em>eliminate<\/em>&nbsp;the\n<em>human interface<\/em>&nbsp;between the Taxpayer and <em>Income\nTax Authorities. Further, this scheme will work on the concepts of <\/em>Data&nbsp;<em>Analytics<\/em>&nbsp;and&nbsp;<em>Artificial\nIntelligence. <\/em><\/p>\n\n\n\n<p>Moreover,\nthe Faceless Assessment (1<sup>st<\/sup> Amendment) Scheme 2021 aims to bring\nthe provisions mentioned under the Faceless Assessment Scheme 2019 at par with\nthe provisions of section 144B of the Income Tax Act 1961. These rules were\nnotified by the Central Government by way of notification issued on by way of a\nNotification, issued on 17.02.2021.<\/p>\n\n\n\n<p>Lastly, the\nkey provisions of the Faceless Assessment (1<sup>st <\/sup>Amendment) Scheme\n2021 relate to changes in definitions, no personal appearance in the Centres and\nUnits, and Substitution in the procedure for assessment. The said rules will be\nenforced from the date of publication in the official gazette.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Official_Copy_of_Faceless_Assessment_1st_Amendment_Scheme_2021\"><\/span>Official Copy of Faceless Assessment (1st Amendment) Scheme 2021<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n<a href=\"https:\/\/swaritadvisors.com\/blog\/wp-content\/uploads\/2021\/02\/Faceless-Assessment-1st-Amendment-Scheme-2021.pdf\" class=\"pdfemb-viewer\" style=\"\" data-width=\"max\" data-height=\"max\"  data-toolbar=\"bottom\" data-toolbar-fixed=\"off\">Faceless-Assessment-1st-Amendment-Scheme-2021<br\/><\/a>\n<p class=\"wp-block-pdfemb-pdf-embedder-viewer\"><\/p>\n\n\n\n<p><strong>Also, Read:<\/strong> <mark style=\"background: #fffd03 !important;\"><a href=\"https:\/\/swaritadvisors.com\/blog\/mca21-version-3-and-1st-mission-mode-e-governance-project\/\">MCA21 Version 3.0: 1st Mission Mode E-Governance Project<\/a><\/mark><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The Central Board of Direct Taxes has recently notified the Faceless Assessment (1st Amendment) Scheme 2021 by way of a notification issued on 17.02.2021. The said scheme seeks to amend the provisions of the Faceless Assessment Scheme 2019. Further, the amendments made relate to \u201cchanges in definitions\u201d, \u201cno personal appearance in the Centres and Units\u201d [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":2593,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[50],"tags":[417],"acf":[],"_links":{"self":[{"href":"https:\/\/swaritadvisors.com\/blog\/wp-json\/wp\/v2\/posts\/2592"}],"collection":[{"href":"https:\/\/swaritadvisors.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/swaritadvisors.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/swaritadvisors.com\/blog\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/swaritadvisors.com\/blog\/wp-json\/wp\/v2\/comments?post=2592"}],"version-history":[{"count":13,"href":"https:\/\/swaritadvisors.com\/blog\/wp-json\/wp\/v2\/posts\/2592\/revisions"}],"predecessor-version":[{"id":2607,"href":"https:\/\/swaritadvisors.com\/blog\/wp-json\/wp\/v2\/posts\/2592\/revisions\/2607"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/swaritadvisors.com\/blog\/wp-json\/wp\/v2\/media\/2593"}],"wp:attachment":[{"href":"https:\/\/swaritadvisors.com\/blog\/wp-json\/wp\/v2\/media?parent=2592"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/swaritadvisors.com\/blog\/wp-json\/wp\/v2\/categories?post=2592"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/swaritadvisors.com\/blog\/wp-json\/wp\/v2\/tags?post=2592"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}