Central Board of Direct Taxes (CBDT), which frames policy for Income-tax department ordered to create NATIONAL E-ASSESSMENT CENTRE (NeAC) to facilitate faceless assessment of income-tax returns via completely electronic communication.
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E-assessment scheme 2019:
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Recently, Central government has launched the faceless assessment system in the Income Tax department and also inaugurated the National e-Assessment Centre.
ABOUT FACELESS E-ASSESSMENT:
- Under the new system of faceless e-Assessment, tax payers will receive notices specifying the issues for which their cases have been selected for scrutiny.
- The replies to the notices can be prepared at ease by the tax payers at their own residence or office and be sent by email to the National e-Assessment Centre by uploading the same on the designated web portal.
BENEFITS OF FACELESS ASSESSMENT:
- Eliminates human interface between Assessing Officer and Assessee
- Introduces team based assessment with dynamic jurisdiction
- Ease of compliance for taxpayers
- Brings transparency and efficiency
- Functional specialisation as only one agency dealing with faceless assessment
- Expeditious disposal of cases
ABOUT NATIONAL E-ASSESSMENT CENTRE (NeAC):
- NeAC will be an independent office that will look after the work of e-Assessment scheme notified for faceless e-assessment for income tax payers.
- There would be a NeAC in Delhi to be headed by Principal Chief Commissioner of Income Tax.
- There are 8 Regional e-Assessment Centres (ReAC) set up at Delhi, Mumbai, Chennai, Kolkata Ahmedabad, Pune, Bengaluru and Hyderabad.
- 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.