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e-Assessment Procedure under Income Tax Act, 1961
The main procedure for e-Assessment under new scheme of face-less, jurisdiction-less and paper less e-Assessment, 2019 lead to the following changes under Income Tax Act, 1961
Re-organisation of Income Tax Department:
The income tax department is re-organised in six units to conduct the e-Assessment
1. National e-Assessment Centre (NEAC):
A central National e-Assessment centre will be created to facilitate the conduct of e-Assessment proceedings in centralised manner, which shall be vested with the jurisdiction to make assessment in accordance with the provisions of e-Assessment scheme
2. Regional e-Assessment Centre (REAC):
It will facilitate the conduct of e-Assessment proceedings in the cadre controlling region of a Principal Chief Commissioner, which shall be vested with the jurisdiction to make assessment in accordance with the provisions of this Scheme
3. Assessment Unit (AU):
It will facilitate e-Assessment to perfume the function of making assessment which includes identification of pints or issues material for the determination of any liability under the Act, seeking information or clarification on points or issues so identified, analysis of the material furnished by the assessee or any other person and such other functions as may be required for the purpose of making assessment
4. Verification Unit(VU):
It will facilitate the conduct of e-Assessment, to perform the function of verification, which includes enquiry, cross verification, examination of book of accounts, examination of witness and recording of statements, such other functions as may be required for the purpose of verification
5. Technical Unit (TU):
It will facilitate the conduct of e-Assessment to perform the function of providing technical assistance which includes any assistance or advice on legal, accounting, forensic, information technology, valuation, transfer pricing, data analytics, management or any other technical matter which may be required in a particular case or class of cases under this scheme
6. Review Unit(RV):
It will facilitate the conduct of e-Assessment to perform the function of review of the draft assessment order which includes checking whether the relevant and material evidence has been brought on record, whether the relevant points of fact and law have been discussed in the draft order, whether the applicable judicial decision have been considered and dealt with in the draft order, checking for arithmetical correctness of modification proposed, if any and such other functions as may be required for the purpose of review and specify their respective jurisdiction
All the communication between each unit for the purpose of making an assessment under this scheme is made through National e-Assessment Centre.
Procedure of e-Assessment:
- NeAC shall serve a notice on the assess under section 143(2), specifying the issues for selection of his case for assessment
- The assessee may within 15days from the date of receipt of notice referred to in section 143(2)(i), file his response to NeAC
- NeAC shall assign the case selected for the purpose of e-Assessment under this scheme to a specific assessment unit in any one Regional e-Assessment Centre (ReAC) through automated allocation system
- Where a case is assigned to the assessment unit, it may make a request to NeAC for
- obtaining such other information, documents or evidence from the assessee or any other person it may specify
- conducting of certain enquiry or verification by verification unit and
- seeking technical assistance from the technical unit
- upon request as mentioned hereinabove is made to NeAC, it shall issue appropriate notice or requisition to the assessee or any other person has been made by the assessment unit, NeAC will issue notice in proper and appropriate format or requisition to the assessee or any other person for obtaining the information, documents or evidence requisitioned by the assessment unit
- Where a request for verification of certain information or conducting certain enquiry is made to verification unit by the assessment unit, such request shall be assigned by NeAC to a verification unit through automated allocation system
- Where request for seeking technical assistance from the technical unit has been made by the assessment unit, the request shall be assigned by NeAC to a technical unit in any on Regional e-Assessment Centre through an automated allocation system
- The assessment unit shall after taking into consideration all the material evidence available on the record prepare in writing a draft assessment order either accepting the returned income or modify the returned income of the assessee, as the case may be and send a copy of such order to NeAC
- The assessment unit, while drafting the final assessment order, mention therein, whether penalty proceedings has to be initiated or not
- The NeAC shall examine the draft assessment order in accordance with the risk management strategy specified by the Board, including by way of automated examination tool, whereupon it may decide to
- finalise the assessment as per the draft assessment order and serve a copy of such order and notice for initiating penalty proceedings, if any, to the assessee, alongwith the demand notice, specifying the sum payable by or refund of any amount due to, the assessee on the basis of such assessment or
- provide an opportunity to the assessee, in case a modification if proposed, by serving a notice calling upon him to show cause as to why the assessment should not be completed as per the draft assessment order or
- assign the draft assessment order to a review unit in any on Regional e-Assessment Centre, through an automated allocation system for conducting review of such order
- The review unit will conduct such review of the draft assessment order, it may decided to
- concure with the draft assessment order and intimate NeAC
- suggest such modification, as it may deem fit , to the draft assessment order and send its suggestions to NeAC
- NeAC shall follow the procedure as mention in 10.1,10.2,10.3
- NeAC upon receiving suggestion for modification of order, may communicate the same to Assessment unit
- The assessment unit, after incorporating the suggestions of review unit send the draft assessment order to NeAC
- NeAC shall follow the procedure as mention in 10.1,10.2,10.3 on receipt of final draft assessment order incorporating the suggestion
- The assessee where a show cause notice is issued, furnish his response to NeAC
- NeAC where
- no response is received from the assessee of the show cause notice, finalise the assessment as per draft assessment order or
- in any other case, send the response received from the assessee to the assessment unit
- The assessment unit shall after taking into account the response furnished by the assessee, make a revised draft assessment order and send to NeAC
- NeAC shall upon receiving the revised draft assessment order
- incase no modification prejudicial to the interest of assessee is proposed with reference to the draft assessment order, finalise the assessment as per para 10.1 or para 10 hereinabove or
- incase the modification is prejudicial to the interest of assessee, provide an opportunity to the assessee, as per the procedure laid down in para 10 hereinabove
- the response furnished by the assessee shall be dealt with procedure laid down in para 16, 17, 18 hereinabove
- NeAC after completion of the assessment, transfer all the electronic records of the case to the assessing officer having jurisdiction over such case for
- imposition of penalty
- collection and recovery of demand
- rectification of mistake
- giving effect to appellate orders
- submission of remand report or any other report to be furnished or any representation to be made or any record to be produced before the commissioner (Appeal), Appellate Tribunal or Courts as the case may be
- Proposal seeking sanction for launch of prosecution and filing of complaint before court. Notwithstanding anything contained in para 20, NeAC may transfer the case at any stage if its necessary to the jurisdictional Assessing Officer
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