The Central Board of Direct Taxes ( CBDT ) has notified an ‘E-Assessment Scheme, 2019’ vide Notification no. 61/2019 & 62/2019, dated 12-09-2019 for the purpose of conducting e-assessments.
The scheme came into force with effect from September 12, 2019.
Any scrutiny assessment carried out on or after 12-09-2019 shall be governed by this ‘E-assessment Scheme, 2019’.
In the General Budget 2018-19 presented in Parliament had proposed to amend the Income Tax Act to notify a new scheme for e-assessment.
The assessment will be done in electronic mode which will almost eliminate person to person contact leading to greater efficiency and transparency. The Finance Minister added that the e-assessment system was introduced in 2016 on a pilot basis.
Faceless assessment and scrutiny of income tax returns eliminate the possibility of you knowing the tax officer dealing with your case. You might never get to know him as anonymity is maintained in processing your ITR.
Cases selected for scrutiny shall be allocated to assessment units in a random manner and notices shall be issued electronically by a Central Cell, without disclosing the name, designation or location of the assessing officer. The Central Cell shall be the single point of contact between the taxpayer and the Department. This new scheme of assessment will represent a paradigm shift in the functioning of the income tax department.
Moving to digital from the decades-old system of manual scrutiny, the tax department would use data analytics, artificial intelligence, machine learning and other latest tools to ascertain misreporting or evasion.
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