Notification No. 7/2021 [F. No. 370149/154/2019-TPL] / SO 742(E)

NOTIFICATION
New Delhi, the 17th February, 2021

S.O. 742(E).—In exercise of the powers conferred by sub-section (3B) of section 143 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby makes the following amendments in the notification of the Government of India, Ministry of Finance (Department of Revenue), Central Board of Direct Taxes, published in the Gazette of India, Extraordinary, videnumber S.O 3265 (E), dated the 12th September, 2019,namely: —

1. In the said notification, —
(1) in clause 1, —
(i) for sub-paragraph (1) of item A, the following sub-paragraph shall be substituted, namely:—
(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 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 –
(a) has furnished his return of income under section 139 of the Act or in response to a notice issued under sub-section (1) of 142 of the Act or sub-section (1) of section 148of the Act, and a notice under sub-section (2) of section 143 of the Act 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 subsection (1) of section 142 of the Act by the Assessing Officer; or
(c) has not furnished his return of income under sub-section (1) of section 148 of the Act and a notice under sub-section (1) of section 142 of the Act 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.
(iv) the National e-Assessment Centre shall assign the case selected for the purposes of eassessment under this Scheme to a specific  assessment unit in any one Regional eAssessment Centre through an automated allocation system;
(v) where a case is assigned to the assessment unit, it may make a request to the National eAssessment Centre for – (a) obtaining such further information, documents or evidence from the assessee or any other person, as it may specify;
(b) conducting of certain enquiry or verification by verification unit; and
 (c) seeking technical assistance from the technical unit;

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