Article clarifies contrasts between current plan and Faceless Assessment plot, if there should arise an occurrence of Income Tax Scrutiny and Assessments, Constitution of ReACS, Consequences of No Response by Taxpayer and Functions of every one of Assessment Unit, Verification Unit, Review Unit and Technical Unit which are affirmed by separate Range Heads.
Present Assessment System | Faceless Assessment System |
---|---|
1. Case Selection through
a) System b) Manual c) Tax evasion information |
1. No discretion to any officer in selection 2. No Selection except through system alerts 3. No Selection other than information-based |
2. Cases were permanently assigned to a territorial jurisdiction | 1. Automated random allocation of cases 2. Dynamic jurisdiction to any faceless anywhere in the country — 95 AUs, 35 20 RUs and 4TUs |
3. Issue of notices both manually and on System | 1. No discretion in issue of notices 2. System generated notices triggered by alert 3. Notices without DIN are invalid 4. Notices to be issued electronically and centrally from the NEACin Delhi. 5. The NeACis the single point of faceles contact between the taxpayer and Department. |
Assessment Unit -
Identify issues, seek information and analyse material to frame draft assessment orders
Verification Unit –
<Review Unit –
Review of Draft Assessment Order – Whether material evidence brought on record, points of facts and law incorporated, application of judicial decisions considered, arithmetic correctness etc.
All actions of AU, VU, RU Et TU Officers are approved by the respective Range Heads.