Comparison between present income tax assessment and faceless assessment
Current vs Faceless Assessment
| Present Assessment System | Faceless Assessment System |
| Case selection through system, Manual & Tax evasion information |
1. No discretion to any officer in selection 2. No selection except through system red alerts 3. No selection other than information based |
| Single territorial jurisdiction |
Automated random allocation of cases |
| Issue of notices both manually and on system |
Notices to be issued electronically and centrally from the NeAC (Single point of faceless contact) |
| Physical meetings between the taxpayer and the officers |
No physical meeting with any officer |
| Wide discussion with officers leads to subjective approach and varying interpretions |
1. Team based assessment 2. Draft in one city, review in another city, finalisation in third city 3. Objective, fair and just order |
- FCAR registration certificate application to be submitted before expiry of 90 days
- Tehsildar certificate of agricultural cannot be ignored over Google Earth images
- Extension of time for filing DIR-3-KYC & web-DIR 3-KYC-WEB upto 15.10.2025
- CBDT amends threshold of exclusions from e-Appeals Scheme 2023
- Case remitted as assessee was Tribal covered u/s 10(26) and did not get opportunity
