![]() ![]() However, if the taxpayer does not file a response, the national e-assessment will inform the cementent assessment unit which in turn will prepare a draft assessment order under the best judicial assessment. The taxpayer can file a response to the notice issued under section 144.If the taxpayer fails to file a reply to the notice, the National E-Valuation Center will issue a notice under section 144 to make a best judgment assessment.The National E-Assessment Center will send the report received from the verification unit or technical unit to the concerned assessment unit.A technical unit will be assigned to the regional e-assessment centers through an automated allocation system by the National e-Assessment Center, on request to obtain technical assistance as per the above request.When requested for some investigation or verification as above, the request will be submitted by the National E-Assessment Center to the verification unit through an automated allocation system.The taxpayer can submit a response to the notice within the time specified in the notice.Upon request being made by the Assessing Unit for any document or evidence, the National E-Assessment Center will issue appropriate notice or requirement to the taxpayer or any other person to obtain the information, documents or evidence required by the Information Unit. ![]() Scrutiny assessment and summary assessment will be through faceless assessment.Ī) Obtaining such further information, documents or evidence from the taxpayer or any other person, as it may specifyī) Conducting of certain enquiry or verification by verification unit andĬ) Seeking technical assistance from the technical unit Once the case has been submitted to an assessment unit, it can request the National e-Assessment Center for an assessment will include assessment under section 143(3) and under section 144.The National e-Assessment Center will assign the selected case for the purposes of e-assessment to a specific ‘assessment unit’ in one of the ‘Regional e-Assessment Centers’ through an automated allocation system.The taxpayer’s case is assessed under e-assessment only when the taxpayer voluntarily fails to submit the income tax return or asks the taxpayer to submit the return in response to the notice.The taxpayer has a period of fifteen days to file a response with the National E-Assessment Center.A real time alert will be sent through SMS or the mobile app. NEC will issue notice under section 143(2) online by uploading the digitally signed copy on the registered income tax account or by sending notice to the assessee’s registered email address or uploading the copy on a mobile app.The procedure for e-assessment is as below: Under Section 143 (2) of the Income Tax Act, an income tax notice is sent to such taxpayers to inform that their ITR has been raised for investigation. This process of detailed investigation of the affected ITR is called income tax investigation. Based on this, the department selects a few as well as some cases for a detailed examination. The Income Tax Department not only reviews the Income Tax Return (ITR) filed by taxpayers, but also monitors their ITR filing pattern. ‘Review units’ for reviewing the draft assessment order to check whether the facts, relevant evidence and law and judicial decisions have been considered in the draft order.Īll communications between all the above units will be through the National e-Assessment Center for the purpose of evaluation under this scheme.‘Verification units’ for enquiry, cross verification, examination of books of accounts, witness and recording of statements, and such other functions.Technical support including legal, accounting, forensic, information technology, valuation, auditing, transfer pricing, data analytics, management or any assistance or advice on any other technical matter for technical units.Assessment units for identifying points or issues’, materials for determining any liability (including refunds), analysis of information, and other such functions.‘Regional e-Assessment Centers’ under the jurisdiction of the regional Principal Chief Commissioner to conduct assessment. ![]()
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