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  |
- Baggage Rules 2026 rationalised, other newly introduced Custom reforms
- Amendment in due dates for filing ITR and time limit of revised return under Income Tax Act 2025
- No changes propsoed in Section 87A Rebate for AY 2027-28 (FY 2026-27) in Budget-2026-27
- No changes in Income Tax slabs or rates for individuals/HUFs for AY 2027-28. Budget 2026-27
- Union Budget 2026-27 watch Live – Highlights of direct and indirect tax proposals
