Comparison - Present income tax assessment & faceless assessment

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