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ASSESSMENT
Table Of Contents
In 2016: A pilot project in metro cities was initiated on the concept of using
emails to correspond with taxpayers at the time of scrutiny assessments.
Assessment Assessme
conducted nt framed Re- Set-
pursuant to for non- Assessm aside
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All submissions of the assessee as per above circular including request for
personal hearing under specified situations should be through e-filing
portal only.
FEW RELAXATIONS IN ASSESSMENTS CONDUCTED DURING
THE FY 2019-20:
Assessment units
Verification units
Technical units
Review units
PROCEDURE OF ASSESSMENT AS PER
THE NEW SCHEME
Refer Flow chart for assessment process in Nutshell
The taxpayer or his authorized representative is also entitled to a
personal hearing before income tax authority in any unit under
this scheme through video conferencing.
All communications-electronic mode
Every notice or order or any other electronic communication under
this scheme delivered to assessee’s
PENALTY:
Assessment recommendation for initiation of any
NeAC
Unit
penalty proceedings
Forwards the reply to SCN Show cause notice
NeAC Assessee
Reply to SCN
a) Make a draft order of penalty and send a copy of such draft to NeAC; or
b) Drop the penalty after recording reasons, under intimation to the NeAC
NeAC shall levy the penalty as per the said draft order of
penalty and serve a copy of the same on the taxpayer
The National e-Assessment Centre shall, after completion of
assessment, transfer all the electronic records of the case to the
Assessing Officer having jurisdiction over such case for
a) Imposition of penalty;
b) Collection and recovery of demand;
c) Rectification of mistake;
d) Giving effect to appellate orders;
e) 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