All Communication with Taxpayers to be From NeAC Under Faceless Assessment

The guidelines have been issued by the income tax department for limiting the roles of the officers for doing the faceless assessment by creating the National e-assessment centre(NeAC) the primary gateway in communicating with taxpayers.

In Delhi, the Central Board of Direct Taxes has implemented the faceless assessment policy by notifying the National e-assessment Center (NeAC) along with several regional e-assessment Centres (ReACs) within 20 cities.

Latest Update in NeAC

• “CBDT published notification related to the national e-assessment center.” Check PDF

• “In exercise of the powers conferred by sub-section (2B) of section 274 of the Income-tax Act, 1961 (43 of 1961), for the purposes of giving effect to the Faceless Penalty Scheme, 2021”. Read more

On the scheme, the CBDT said The NeAC/ReACs hierarchy will be tasked with management of Faceless Assessment proceedings”.

For providing the functioning of information through the NeAC all the functions will be done through the electronic means.

“The officers and the staff in the ReACs will perform the functions relating to the assessment and verification function under the Income Tax Act Get to know complete guide of TDS provisions under income tax act 1961 at here. Also, we include several topics as TDS returns, TDS due dates, penalty & more. Read more, but all communications from the department to the taxpayer/assessee/third-party for the purposes of the Act will be in the name of the NeAC. No communication of any nature such as above will be made by any of the ReACs,”

The guidelines state the investigation Directorates along with TDS charges and this is exercised by the survey under Income act.

“In cases of surveys of the International Taxation charge or any other charges, the same will be conducted in collaboration with the Investigation Directorates,”

Within an income tax survey, the tax officers by visiting the business premises of the taxpayer for collecting the information by examining the books of accounts data stored electronically and accessing the emails.

The tax expert says that the detailed information note clears the limitation of the responsibilities of NeAC, ReACs and other filed formation has been defined.

“Further, it is also clarified that apart from assessment proceedings, a large number of other functions such as rectification proceedings, demand collection management, tax recovery proceedings, proceedings to give effect to appellate orders, etc. shall remain with the field officers,”

Clarity within the jurisdictions of a particular field, their powers, roles, functions and responsibilities.

The central computer selects the tax returns on the basis of risk parameters for scrutiny and allots it to the officers under faceless assessment Know about the government’s newly introduced faceless income tax assessment for providing relief to the taxpayers. Also, check its benefits and working process. Read more. The assessment is done on the random location and if approved then a notice will be sent by the centralised computer systems. These notices will then be reverted electronically without the need to visit the tax offices or meeting any executive.