E-assessment Scheme amended to make way for Faceless Assessment

S.O. 2745 (E). —In exercise of the powers conferred by sub-section (3A) of section 143 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby makes the following amendments in the E-assessment Scheme, 2019 published vide notification of the Government of India, Ministry of Finance (Department of Revenue), Central Board of Direct Taxes, in the Gazette of India, Extraordinary, vide number S.O 3264 (E) dated the 12th September 2019, namely: —

1. In the said Scheme, —

(1) in subparagraph (1) of paragraph 1, for the word “E-assessment”, the words “Faceless Assessment” shall be substituted;

(2) in subparagraph (1) of paragraph 2, —

(i) in clause (iii), after the words, brackets, and figures “under sub-section (3) of section 143”, the words and figures “or section 144” shall be inserted;

(ii) after clause (xxiii), the following clause shall be inserted, namely: —

“(xxiiia) “Rules” means the Income-tax Rules, 1962;”

(3) in paragraph 4, —

(i) in clause (v) of sub-paragraph (1), after the words “forensic, information technology, valuation,”, the word “audit,” shall be inserted; and

(ii) in sub-paragraph (3), the word “sub-paragraphs” shall be substituted by the word “clauses” and the word “paragraph” shall be substituted by the word “sub-paragraph”.

(4) for paragraph 5, the following paragraph shall be substituted, namely,—

“5. Procedure for assessment. — (1) The assessment under this Scheme shall be made as per the following procedure, namely: —

(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 referred to in clause (i), file his response to the National e-assessment Centre;

(iii) where the assessee –

(a) has furnished his return of income under section 139 or in response to a notice issued under subsection (1) of 142 or sub-section (1) of section 148; and a notice under sub-section (2) of section 143 has been issued by the Assessing Officer or the prescribed income-tax authority, as the case may be;

or

(b) has not furnished his return of income in response to a notice issued under sub-section (1) of section 142 by the Assessing Officer; or

(c) has not furnished his return of income under sub-section (1) of section 148 and a notice under subsection (1) of section 142 has been issued by the Assessing Officer; the National e-Assessment Centre shall intimate the assessee that assessment in his case shall be completed under this Scheme;