Faceless Assessment (1st Amendment) Scheme, 2021

Last updated: 19 February 2021

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The Ministry of Finance has introduced the Faceless Assessment (1st Amendment) Scheme, 2021, amending the existing Faceless Assessment Scheme, 2019. These changes, effective from their publication, update definitions for 'registered e-mail account' and introduce 'Dispute Resolution Panel' and 'eligible assessee' as defined in the Income-tax Act. The scheme also expands communication methods to include video conferencing or video telephony and outlines the assessment procedure starting with a notice from the National e-Assessment Centre.

MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 17th February, 2021

S.O. 741(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 further amendments in the Faceless Assessment Scheme, 2019, namely: —
1. Short title and commencement.––(1) The Scheme may be called the Faceless Assessment (1stAmendment) Scheme, 2021.
(2) It shall come into force on the date of its publication in the Official Gazette.
2. In the Faceless Assessment Scheme, 2019 (hereinafter referred to as the said Scheme), in subparagraph (1) of paragraph 2, —
(i) in clause (x) for the words ―e-mail account‖, the words ―registered e-mail account‖ shall be substituted;
(ii) afterclause (xii), the following clause shall be inserted, namely:—
(xiia) ―Dispute Resolution Panel‖ shall have the same meaning as assigned to in clause (a) of sub-section (15) of section 144C of the Act;‘
(iii) after clause (xv), the following clause shall be inserted, namely: —
(xva) ―eligible assessee‖ shall have the same meaning as assigned to in clause (b) of subsection (15) of section 144C of the Act;‘
(iv) in clause (xxiv), for the words ―video telephony‖, the words ―video conferencing or video telephony‖ shall be substituted.

(2) In the said Scheme,forsub-paragraph (1) of paragraph 5, the following sub-paragraph shall be substituted, namely,—
(1) The assessment under this Scheme shall be made as per the following procedure, namely:—
(i) theNational e-Assessment Centre shall serve a notice on the assessee under sub-section (2) of section 143 of the Act;
(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 –

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FAQ :

It is an amendment to the Faceless Assessment Scheme, 2019, introduced by the Ministry of Finance to update procedures and definitions related to income tax assessments.

The scheme came into force on the date of its publication in the Official Gazette.

The amendment substitutes 'e-mail account' with 'registered e-mail account', introduces definitions for 'Dispute Resolution Panel' and 'eligible assessee', and updates communication methods to include 'video conferencing or video telephony'.

The National e-Assessment Centre serves a notice to the assessee under section 143(2) of the Act, and the assessee has fifteen days to file a response.

These terms have the same meaning as assigned in section 144C of the Income-tax Act, 1961.