{"id":13949,"date":"2019-09-14T12:10:27","date_gmt":"2019-09-14T06:40:27","guid":{"rendered":"http:\/\/itatonline.org\/info\/?p=13949"},"modified":"2019-09-14T12:38:45","modified_gmt":"2019-09-14T07:08:45","slug":"cbdt-notification-reg-e-assessment-scheme-2019","status":"publish","type":"post","link":"https:\/\/itatonline.org\/info\/cbdt-notification-reg-e-assessment-scheme-2019\/","title":{"rendered":"CBDT Notification Reg E-assessment Scheme, 2019"},"content":{"rendered":"<p>The CBDT has vide Notification dated 12th September, 2019 brought into force the much awaited E-assessment Scheme, 2019. The objective of the scheme is to curb corruption by making tax filing and their review faceless. The e-assessment scheme makes it mandatory for all communication between tax department and taxpayers to be done online.<\/p>\n<p><script async src=\"\/\/pagead2.googlesyndication.com\/pagead\/js\/adsbygoogle.js\"><\/script><br \/>\n<!-- responsive --><br \/>\n<ins class=\"adsbygoogle\"\n     style=\"display:block\"\n     data-ad-client=\"ca-pub-6440093791992877\"\n     data-ad-slot=\"6406297397\"\n     data-ad-format=\"auto\"><\/ins><br \/>\n<script>\n(adsbygoogle = window.adsbygoogle || []).push({});\n<\/script> <\/p>\n<div class=\"journal2\"><a href=\"https:\/\/itatonline.org\/info\/e-assessment-scheme-2019\/#blurbdl\">Click here to download the E-assessment Scheme, 2019<\/a><\/div>\n<blockquote class=\"twitter-tweet\" data-lang=\"en\">\n<p lang=\"en\" dir=\"ltr\">Report: In its bid to curb corruption by making tax filing and their review faceless, the Govt. has come out with e-assessment scheme, 2019 making it mandatory for all communication between tax department and taxpayers to be done online.<a href=\"https:\/\/t.co\/Ap1SF90Ryl\">https:\/\/t.co\/Ap1SF90Ryl<\/a><\/p>\n<p>&mdash; TIMES NOW (@TimesNow) <a href=\"https:\/\/twitter.com\/TimesNow\/status\/1172514770844413953?ref_src=twsrc%5Etfw\">September 13, 2019<\/a><\/p><\/blockquote>\n<p><script async src=\"https:\/\/platform.twitter.com\/widgets.js\" charset=\"utf-8\"><\/script><\/p>\n<blockquote class=\"twitter-tweet\" data-lang=\"en\">\n<p lang=\"en\" dir=\"ltr\">E-Assessment: Download CBDT Notification Reg Centralised Verification Scheme,\u00a02019 <a href=\"https:\/\/t.co\/uuSWSNX2WP\">https:\/\/t.co\/uuSWSNX2WP<\/a><\/p>\n<p>&mdash; itatonline.org (@itatonlineorg) <a href=\"https:\/\/twitter.com\/itatonlineorg\/status\/1096012448346398720?ref_src=twsrc%5Etfw\">February 14, 2019<\/a><\/p><\/blockquote>\n<p><script async src=\"https:\/\/platform.twitter.com\/widgets.js\" charset=\"utf-8\"><\/script><\/p>\n<blockquote><p>MINISTRY OF FINANCE<br \/>\n(Department of Revenue)<br \/>\n(CENTRAL BOARD OF DIRECT TAXES)<br \/>\nNOTIFICATION<br \/>\nNew Delhi, the 12th September, 2019<br \/>\n(INCOME-TAX)<br \/>\nS.O. 3264(E).\u2013In exercise of the powers conferred by sub-section (3A) of section 143 of the Income-tax Act,<br \/>\n1961 (43 of 1961), the Central Government hereby makes the following Scheme, namely:__<br \/>\n1. Short title and commencement.\u2013\u2013 (1) This Scheme may be called the E-assessment Scheme, 2019.<br \/>\n(2) It shall come into force on the date of its publication in the Official Gazette.<br \/>\n2. Definitions .\u2013\u2013 (1) In this Scheme, unless the context otherwise requires, \u2013\u2013<br \/>\n(i) \u201cAct\u201d means the Income-tax Act, 1961 (43 of 1961);<br \/>\n(ii) \u201caddressee\u201d shall have the same meaning as assigned to it in clause (b) of sub-section (1) of section 2 of<br \/>\nthe Information Technology Act, 2000 (21 of 2000);<br \/>\n(iii) \u201cassessment\u201d means assessment of total income or loss of the assessee under sub-section (3) of section<br \/>\n143 of the Act;<br \/>\n(iv) \u201cauthorised representative\u201d shall have the same meaning as assigned to it in sub-section (2) of section<br \/>\n288 of the Act;<br \/>\n(v) \u201cautomated allocation system\u201d means an algorithm for randomised allocation of cases, by using suitable<br \/>\ntechnological tools, including artificial intelligence and machine learning, with a view to optimise the use<br \/>\nof resources;<br \/>\n10 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II\u2014SEC. 3(ii)]<br \/>\n(vi) \u201cautomated examination tool\u201d means an algorithm for standardised examination of draft orders, by using<br \/>\nsuitable technological tools, including artificial intelligence and machine learning, with a view to reduce<br \/>\nthe scope of discretion;<br \/>\n(vii) \u201cBoard\u201d means Central Board of Direct Taxes constituted under the Central Board of Revenues Act,<br \/>\n1963 (54 of 1963);<br \/>\n(viii) \u201ccomputer resource\u201d shall have the same meaning as assigned to them in clause (k) of sub-section (1) of<br \/>\nsection 2 of the Information Technology Act, 2000 (21 of 2000);<br \/>\n(ix) \u201ccomputer system\u201d shall have the same meaning as assigned to them in clause (l) of sub-section (1) of<br \/>\nsection 2 of the Information Technology Act, 2000 (21 of 2000);<br \/>\n(x) \u201ccomputer resource of assessee\u201d shall include assessee&#8217;s registered account in designated portal of the<br \/>\nIncome-tax Department, the Mobile App linked to the registered mobile number of the assessee, or the<br \/>\nemail account of the assessee with his email service provider;<br \/>\n(xi) \u201cdigital signature\u201d shall have the same meaning as assigned to it in clause (p) of sub-section (1) of<br \/>\nsection 2 of the Information Technology Act, 2000 (21 of 2000);<br \/>\n(xii) \u201cdesignated portal\u201d means the web portal designated as such by the Principal Chief Commissioner or<br \/>\nPrincipal Director General, in charge of the National e-assessment Centre;<br \/>\n(xiii) \u201ce-assessment\u201d means the assessment proceedings conducted electronically in &#8216;e-Proceeding&#8217; facility<br \/>\nthrough assessee&#8217;s registered account in designated portal;<br \/>\n(xiv) \u201celectronic record\u201d shall have the same meaning as assigned to it in clause (t) of sub-section (1) of section<br \/>\n2 of the Information Technology Act, 2000 (21 of 2000);<br \/>\n(xv) \u201celectronic signature\u201d shall have the same meaning as assigned to it in clause (ta) of sub-section (1) of<br \/>\nsection 2 of the Information Technology Act, 2000 (21 of 2000);<br \/>\n(xvi) \u201cemail\u201d or \u201celectronic mail\u201d and \u201celectronic mail message\u201d means a message or information created or<br \/>\ntransmitted or received on a computer, computer system, computer resource or communication device<br \/>\nincluding attachments in text, image, audio, video and any other electronic record, which may be<br \/>\ntransmitted with the message.;<br \/>\n(xvii) \u201chash function\u201d and \u201chash result\u201d shall have the same meaning as assigned to them in the Explanation to<br \/>\nsub-section (2) of section 3 of the Information Technology Act, 2000 (21 of 2000);<br \/>\n(xviii) \u201cMobile app\u201d shall mean the application software of the Income-tax Department developed for mobile<br \/>\ndevices which is downloaded and installed on the registered mobile number of the assessee;<br \/>\n(xix) \u201coriginator\u201d shall have the same meaning as assigned to it in clause (za) of sub-section (1) of section 2 of<br \/>\nthe Information Technology Act, 2000 (21 of 2000);<br \/>\n(xx) \u201creal time alert\u201d means any communication sent to the assessee, by way of Short Messaging Service on<br \/>\nhis registered mobile number, or by way of update on his Mobile App, or by way of an email at his<br \/>\nregistered email address, so as to alert him regarding delivery of an electronic communication;<br \/>\n(xxi) \u201cregistered account\u201d of the assessee means the electronic filing account registered by the assessee in<br \/>\ndesignated portal;<br \/>\n(xxii) \u201cregistered e-mail address\u201d means the e-mail address at which an electronic communication may be<br \/>\ndelivered or transmitted to the addressee, including-<br \/>\n(a) the email address available in the electronic filing account of the addressee registered in<br \/>\ndesignated portal; or<br \/>\n(b) the e-mail address available in the last income-tax return furnished by the addressee; or<br \/>\n(c) the e-mail address available in the Permanent Account Number database relating to the<br \/>\naddressee; or<br \/>\n(d) in the case of addressee being an individual who possesses the Aadhaar number, the e-mail<br \/>\naddress of addressee available in the database of Unique Identification Authority of India ;or<br \/>\n(e) in the case of addressee being a company, the e-mail address of the company as available on the<br \/>\nofficial website of Ministry of Corporate Affairs; or<br \/>\n(f) any e-mail address made available by the addressee to the income-tax authority or any person<br \/>\nauthorised by such authority.<br \/>\n (xxiii) \u201cregistered mobile number\u201d of the assessee means the mobile number of the assessee, or his authorised<br \/>\nrepresentative, appearing in the user profile of the electronic filing account registered by the assessee in<br \/>\ndesignated portal;<br \/>\n(xxiv) \u201cvideo telephony\u201d means the technological solutions for the reception and transmission of audio-video<br \/>\nsignals by users at different locations, for communication between people in real-time.<br \/>\n(2) Words and expressions used herein and not defined but defined in the Act shall have the meaning respectively<br \/>\nassigned to them in the Act.<br \/>\n3. Scope of the Scheme.\u2013\u2013 The assessment under this Scheme shall be made in respect of such territorial area, or persons<br \/>\nor class of persons, or incomes or class of incomes, or cases or class of cases, as may be specified by the Board.<br \/>\n4. E-assessment Centres.\u2013 (1) For the purposes of this Scheme, the Board may set up-<br \/>\n(i) a National e-assessment Centre to facilitate the conduct of e-assessment proceedings in a centralised manner,<br \/>\nwhich shall be vested with the jurisdiction to make assessment in accordance with the provisions of this<br \/>\nScheme;<br \/>\n(ii) Regional e-assessment Centres as it may deem necessary to facilitate the conduct of e-assessment<br \/>\nproceedings in the cadre controlling region of a Principal Chief Commissioner, which shall be vested with the<br \/>\njurisdiction to make assessment in accordance with the provisions of this Scheme;<br \/>\n(iii) assessment units, as it may deem necessary to facilitate the conduct of e-assessment, to perform the function<br \/>\nof making assessment, which includes identification of points or issues material for the determination of any<br \/>\nliability (including refund) under the Act, seeking information or clarification on points or issues so identified,<br \/>\nanalysis of the material furnished by the assessee or any other person, and such other functions as may be<br \/>\nrequired for the purposes of making assessment;<br \/>\n(iv) verification units, as it may deem necessary to facilitate the conduct of e-assessment, to perform the function<br \/>\nof verification, which includes enquiry, cross verification, examination of books of accounts, examination of<br \/>\nwitnesses and recording of statements, and such other functions as may be required for the purposes of<br \/>\nverification.<br \/>\n(v) technical units, as it may deem necessary to facilitate the conduct of e-assessment, to perform the function of<br \/>\nproviding technical assistance which includes any assistance or advice on legal, accounting, forensic,<br \/>\ninformation technology, valuation, transfer pricing, data analytics, management or any other technical matter<br \/>\nwhich may be required in a particular case or a class of cases, under this Scheme; and<br \/>\n(vi) review units, as it may deem necessary to facilitate the conduct of e-assessment, to perform the function of<br \/>\nreview of the draft assessment order, which includes checking whether the relevant and material evidence has<br \/>\nbeen brought on record, whether the relevant points of fact and law have been duly incorporated in the draft<br \/>\norder, whether the issues on which addition or disallowance should be made have been discussed in the draft<br \/>\norder, whether the applicable judicial decisions have been considered and dealt with in the draft order,<br \/>\nchecking for arithmetical correctness of modifications proposed, if any, and such other functions as may be<br \/>\nrequired for the purposes of review,<br \/>\nand specify their respective jurisdiction.<br \/>\n(2) All communication among the assessment unit, review unit, verification unit or technical unit or with the assesse or<br \/>\nany other person with respect to the information or documents or evidence or any other details, as may be necessary for<br \/>\nthe purposes of making an assessment under this Scheme shall be through the National e-assessment Centre.<br \/>\n(3) The units referred to in sub-paragraphs (iii), (iv), (v) and (vi) of paragraph (1) shall have the following authorities,<br \/>\nnamely:\u2013<br \/>\n(a) Additional Commissioner or Additional Director or Joint Commissioner or Joint Director, as the case may<br \/>\nbe;<br \/>\n(b) Deputy Commissioner or Deputy Director or Assistant Commissioner or Assistant Director, or Income-tax<br \/>\nOfficer, as the case may be;<br \/>\n(c) such other income-tax authority, ministerial staff, executive or consultant, as considered necessary by the<br \/>\nBoard.<br \/>\n5. Procedure for assessment.\u2013\u2013(1) The assessment under this Scheme shall be made as per the following procedure,<br \/>\nnamely:__<br \/>\n (i) the National e-Assessment Centre shall serve a notice on the assessee under sub-section (2) of section 143,<br \/>\nspecifying the issues for selection of his case for assessment;<br \/>\n(ii) the assessee may, within fifteen days from the date of receipt of notice referred to in sub-clause (i), file his<br \/>\nresponse to the National e-assessment Centre ;<br \/>\n(iii) the National e-assessment Centre shall assign the case selected for the purposes of e-assessment under this<br \/>\nScheme to a specific assessment unit in any one Regional e-assessment Centre through an automated<br \/>\nallocation system;<br \/>\n(iv) where a case is assigned to the assessment unit, it may make a request to the National e-assessment Centre for<br \/>\n__<br \/>\n(a) obtaining such further information, documents or evidence from the assesse or any other person,<br \/>\nas it may specify;<br \/>\n(b) conducting of certain enquiry or verification by verification unit; and<br \/>\n(c) seeking technical assistance from the technical unit;<br \/>\n(v) where a request for obtaining further information, documents or evidence from the assessee or any other<br \/>\nperson has been made by the assessment unit, the National e-assessment Centre shall issue appropriate<br \/>\nnotice or requisition to the assessee or any other person for obtaining the information, documents or evidence<br \/>\nrequisitioned by the assessment unit;<br \/>\n(vi) where a request for conducting of certain enquiry or verification by the verification unit has been made by the<br \/>\nassessment unit, the request shall be assigned by the National e-assessment Centre to a verification unit<br \/>\nthrough an automated allocation system;<br \/>\n(vii) where a request for seeking technical assistance from the technical unit has been made by the assessment unit,<br \/>\nthe request shall be assigned by the National e-assessment Centre to a technical unit in any one Regional eassessment<br \/>\nCentres through an automated allocation system;<br \/>\n(viii) the assessment unit shall, after taking into account all the relevant material available on the record, make in<br \/>\nwriting, a draft assessment order either accepting the returned income of the assessee or modifying the<br \/>\nreturned income of the assesse, as the case may be, and send a copy of such order to the National eassessment<br \/>\nCentre;<br \/>\n(ix) the assessment unit shall, while making draft assessment order, provide details of the penalty proceedings to<br \/>\nbe initiated therein, if any;<br \/>\n(x) the National e-assessment Centre shall examine the draft assessment order in accordance with the risk<br \/>\nmanagement strategy specified by the Board, including by way of an automated examination tool, whereupon<br \/>\nit may decide to \u2013<br \/>\n(a) finalise the assessment as per the draft assessment order and serve a copy of such order and notice<br \/>\nfor initiating penalty proceedings, if any, to the assessee, alongwith the demand notice, specifying<br \/>\nthe sum payable by, or refund of any amount due to, the assessee on the basis of such assessment;<br \/>\nor<br \/>\n(b) provide an opportunity to the assessee, in case a modification is proposed, by serving a notice<br \/>\ncalling upon him to show cause as to why the assessment should not be completed as per the draft<br \/>\nassessment order; or<br \/>\n(c) assign the draft assessment order to a review unit in any one Regional e-assessment Centre, through<br \/>\nan automated allocation system, for conducting review of such order;<br \/>\n(xi) the review unit shall conduct review of the draft assessment order, referred to it by the National e-assessment<br \/>\nCentre whereupon it may decide to__<br \/>\n(a) concur with the draft assessment order and intimate the National e-assessment Centre about such<br \/>\nconcurrence; or<br \/>\n(b) suggest such modification, as it may deem fit, to the draft assessment order and send its<br \/>\nsuggestions to the National e-assessment Centre;<br \/>\n(xii) the National e-assessment Centre shall, upon receiving concurrence of the review unit, follow the procedure<br \/>\nlaid down in sub-paragraph (a) or sub-paragraph (b) of paragraph (x), as the case may be;<br \/>\n\u00b9Hkkx II\u03bc[k.M 3(ii)\u00ba Hkkjr dk jkti=k % vlk\/kj.k 13<br \/>\n(xiii) the National e-assessment Centre shall, upon receiving suggestions for modifications from the review unit,<br \/>\ncommunicate the same to the Assessment unit;<br \/>\n(xiv) the assessment unit shall, after considering the modifications suggested by the Review unit, send the final<br \/>\ndraft assessment order to the National e-assessment Centre;<br \/>\n(xv) The National e-assessment Centre shall, upon receiving final draft assessment order, follow the procedure laid<br \/>\ndown in sub-paragraph (a) or sub-paragraph (b) of paragraph (x),as the case may be;<br \/>\n(xvi) The assessee may, in a case where show-cause notice under sub-paragraph (b) of paragraph (x) has been<br \/>\nserved upon him, furnish his response to the National e-assessment Centre on or before the date and time<br \/>\nspecified in the notice;<br \/>\n(xvii) The National e-assessment Centre shall,-<br \/>\n(a) in a case where no response to the show-cause notice is received, finalise the assessment as per the<br \/>\ndraft assessment order,as per the procedure laid down in sub-paragraph (a) of paragraph (x); or<br \/>\n(b) in any other case, send the response received from the assessee to the assessment unit;<br \/>\n(xviii) The assessment unit shall, after taking into account the response furnished by the assessee, make a revised<br \/>\ndraft assessment order and send it to the National e-assessment Centre;<br \/>\n(xix) The National e-assessment Centre shall, upon receiving the revised draft assessment order,-<br \/>\n(a) in case no modification prejudicial to the interest of the assessee is proposed with reference to the draft<br \/>\nassessment order, finalise the assessment as per the procedure laid down in sub-paragraph (a) of<br \/>\nparagraph (x); or<br \/>\n(b) in case a modification prejudicial to the interest of the assessee is proposed with reference to the draft<br \/>\nassessment order,provide an opportunity to the assessee, as per the procedure laid down in subparagraph<br \/>\n(b) of paragraph (x);<br \/>\n(c) the response furnished by the assessee shall be dealt with as per the procedure laid down in paragraphs<br \/>\n(xvi),(xvii), and (xviii);<br \/>\n(xx) The National e-assessment Centre shall, after completion of assessment, transfer all the electronic records of<br \/>\nthe case to the Assessing Officer having jurisdiction over such case., for \u2013<br \/>\n(a) imposition of penalty;<br \/>\n(b) collection and recovery of demand;<br \/>\n(c) rectification of mistake;<br \/>\n(d) giving effect to appellate orders;<br \/>\n(e) submission of remand report, or any other report to be furnished, or any representation to be made, or<br \/>\nany record to be produced before the Commissioner (Appeals), Appellate Tribunal or Courts, as the<br \/>\ncase may be;<br \/>\n(f) proposal seeking sanction for launch of prosecution and filing of complaint before the Court;<br \/>\n(xxi) Notwithstanding anything contained in paragraph (xx), the National e-assessment Centre may at any stage<br \/>\nof the assessment, if considered necessary, transfer the case to the Assessing Officer having jurisdiction<br \/>\nover such case.<br \/>\n6. Penalty proceedings for non-compliance.\u2013 (1) Any unit may, in the course of assessment proceedings, for noncompliance<br \/>\nof any notice, direction or order issued under this Scheme on the part of the assessee or any other person,<br \/>\nsend recommendation for initiation of any penalty proceedings under Chapter XXI of the Act, against such assesse or any<br \/>\nother person, as the case may be, to the National e-assessment Centre, if it considers necessary or expedient to do so.<br \/>\n(2) The National e-assessment Centre shall, on receipt of such recommendation, serve a notice on the assessee or any<br \/>\nother person, as the case may be, calling upon him to show cause as to why penalty should not be imposed on him under<br \/>\nthe relevant provisions of the Act.<br \/>\n14 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II\u2014SEC. 3(ii)]<br \/>\n(3) The response to show &#8211; cause notice furnished by the assessee or any other person, if any, shall be sent by the<br \/>\nNational e-assessment Centre to the concerned unit which has made the recommendation for penalty.<br \/>\n(4) The said unit shall, after taking into consideration the response furnished by the assesse or any other person, as the<br \/>\ncase may be, &#8211;<br \/>\n(a) make a draft order of penalty and send a copy of such draft to National e-assessment Centre; or<br \/>\n(b) drop the penalty after recording reasons, under intimation to the National e-assessment Centre.<br \/>\n(5) The National e-assessment Centre shall levy the penalty as per the said draft order of penalty and serve a copy of the<br \/>\nsame on the assessee or any other person, as the case may be.<br \/>\n7. Appellate Proceedings.\u2013 An appeal against an assessment made by the National e-assessment Centre under this<br \/>\nScheme shall lie before the Commissioner (Appeals) having jurisdiction over the jurisdictional Assessing Officer and any<br \/>\nreference to the Commissioner (Appeals) in any communication from the National e-assessment Centre shall mean such<br \/>\njurisdictional Commissioner (Appeals).<br \/>\n8. Exchange of communication exclusively by electronic mode.\u2013\u2013 For the purposes of this Scheme,-<br \/>\n(a) all communications between the National e-assessment Centre and the assessee, or his authorised<br \/>\nrepresentative, shall be exchanged exclusively by electronic mode; and<br \/>\n(b) all internal communications between the National e-assessment Centre, Regional e-assessment Centres<br \/>\nand various units shall be exchanged exclusively by electronic mode.<br \/>\n9. Authentication of electronic record.\u2013\u2013 For the purposes of this Scheme, an electronic record shall be authenticated<br \/>\nby the originator by affixing his digital signature in accordance with the provisions of sub-section (2) of section 3 of the<br \/>\nInformation Technology Act, 2000 (21 of 2000):<br \/>\nProvided that in case of the originator, being the assesse or any other person, such authentication may also be done by<br \/>\nelectronic signature or electronic authentication technique in accordance with the provisions of sub-section (2) of section<br \/>\n3A of the said Act:<br \/>\n10. Delivery of electronic record.\u2013\u2013(1) Every notice or order or any other electronic communication under this Scheme<br \/>\nshall be delivered to the addressee, being the assessee, by way of-<br \/>\n(a) placing an authenticated copy thereof in the assessee&#8217;s registered account; or<br \/>\n(b) sending an authenticated copy thereof to the registered email address of the assessee or his authorised<br \/>\nrepresentative; or<br \/>\n(c) uploading an authenticated copy on the assessee\u2019s Mobile App; and<br \/>\nfollowed by a real time alert.<br \/>\n(2) Every notice or order or any other electronic communication under this Scheme shall be delivered to the addressee,<br \/>\nbeing any other person, by sending an authenticated copy thereof to the registered email address of such person, followed<br \/>\nby a real time alert.<br \/>\n(3) The Assessee shall file his response to any notice or order or any other electronic communication, under this Scheme,<br \/>\nthrough his registered account, and once an acknowledgement is sent by the National e-assessment Centre containing the<br \/>\nhash result generated upon successful submission of response, the response shall be deemed to be authenticated.<br \/>\n(4) The time and place of dispatch and receipt of electronic record shall be determined in accordance with the provisions<br \/>\nof section 13 of the Information Technology Act, 2000 (21 of 2000).<br \/>\n11. No personal appearance in the Centres or Units.\u2013\u2013(1) A person shall not be required to appear either personally or<br \/>\nthrough authorised representative in connection with any proceedings under this Scheme before the income-tax authority<br \/>\nat the National e-assessment Centre or Regional e-assessment Centre or any unit set up under this Scheme.<br \/>\n(2) In a case where a modification is proposed in the draft assessment order, and an opportunity is provided to the<br \/>\nassessee by serving a notice calling upon him to show-cause as to why the assessment should not be completed as per the<br \/>\n\u00b9Hkkx II\u03bc[k.M 3(ii)\u00ba Hkkjr dk jkti=k % vlk\/kj.k 15<br \/>\nsuch draft assessment order, the assessee or his authorised representative, as the case may be, shall be entitled to seek<br \/>\npersonal hearing so as to make his oral submissions or present his case before the income-tax authority in any unit under<br \/>\nthis Scheme, and such hearing shall be conducted exclusively through video conferencing, including use of any<br \/>\ntelecommunication application software which supports video telephony, in accordance with the procedure laid down by<br \/>\nthe Board.<br \/>\n(3) Any examination or recording of the statement of the assessee or any other person (other than statement recorded in<br \/>\nthe course of survey under section 133A of the Act) shall be conducted by an income-tax authority in any unit under this<br \/>\nScheme, exclusively through video conferencing, including use of any telecommunication application software which<br \/>\nsupports video telephony in accordance with the procedure laid down by the Board.<br \/>\n(4) The Board shall establish suitable facilities for video conferencing including telecommunication application software<br \/>\nwhich supports video telephony at such locations as may be necessary, so as to ensure that the assessee, or his authorised<br \/>\nrepresentative, or any other person referred to in sub-paragraph (2) or sub-paragraph (3) is not denied the benefit of this<br \/>\nScheme merely on the consideration that such assessee or his authorised representative, or any other person does not<br \/>\nhave access to video conferencing at his end.<br \/>\n12. Power to specify format, mode, procedure and processes.\u2013\u2013(1) The Principal Chief Commissioner or the Principal<br \/>\nDirector General, in charge of the National e-assessment Centre shall lay down the standards, procedures and processes<br \/>\nfor effective functioning of the National e-assessment Centre , Regional e-assessment Centres and the unit set-up under<br \/>\nthis Scheme, in an automated and mechanised environment, including format, mode, procedure and processes in respect<br \/>\nof the following, namely:__<br \/>\n(i) service of the notice, order or any other communication;<br \/>\n(ii) receipt of any information or documents from the person in response to the notice, order or any other<br \/>\ncommunication;<br \/>\n(iii) issue of acknowledgment of the response furnished by the person;<br \/>\n(iv) provision of \u201ce-proceeding\u201d facility including login account facility, tracking status of assessment,<br \/>\ndisplay of relevant details, and facility of download;<br \/>\n(v) accessing, verification and authentication of information and response including documents submitted<br \/>\nduring the assessment proceedings;<br \/>\n(vi) receipt, storage and retrieval of information or documents in a centralised manner;<br \/>\n(vii) general administration and grievance redressal mechanism in the respective Centres and units.<br \/>\n[Notification No. 61\/2019\/F.No. 370149\/154\/2019-TPL]<br \/>\nANKUR GOYAL, Under Secy.<\/p><\/blockquote>\n","protected":false},"excerpt":{"rendered":"<p>The CBDT has vide Notification dated 12th September, 2019 brought into force the much awaited E-assessment Scheme, 2019. The objective of the scheme is to curb corruption by making tax filing and their review faceless. The e-assessment scheme makes it mandatory for all communication between tax department and taxpayers to be done online<\/p>\n<div class=\"read-more\"><a href=\"https:\/\/itatonline.org\/info\/cbdt-notification-reg-e-assessment-scheme-2019\/\">Read more &#8250;<\/a><\/div>\n<p><!-- end of .read-more --><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1,7],"tags":[54],"class_list":["post-13949","post","type-post","status-publish","format-standard","hentry","category-all-information","category-others","tag-e-assessment-scheme-2019"],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/posts\/13949","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/comments?post=13949"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/posts\/13949\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/media?parent=13949"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/categories?post=13949"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/tags?post=13949"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}