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  |
- CA issuing Form 15CB not required check genuineness of documents submitted
- Ongoing investigation qua absconding person, no ground to deny bail to arrested person
- Accommodation entry operators also obtain PAN, file ITRs, open bank account
- ICAI sets up two new branches : at Morbi and Bhiwandi
- Govt. notifies amended Protocol of India & Belgium for DTAA & Fiscal Evasion of taxes
