1. Structure for e-assessment
For the purpose of e-assessment, the CBDT would set up the below ‘centres’ and ‘units’ and specify their respective jurisdiction:
All the communications between all the units mentioned above, for the purpose of making an assessment under this scheme would be through the National e-Assessment Centre.
2. Procedure in e-assessment
The procedure for e-assessment is as below:
a) Obtaining such further information, documents or evidence from the taxpayer or any other person, as it may specify
b) Conducting of certain enquiry or verification by verification unit; and
c) Seeking technical assistance from the technical unit
a) Finalise the assessment as per the draft assessment order and serve a copy of such order and notice for initiating penalty proceedings, if any, on the taxpayer, alongwith the demand notice, specifying the sum payable by, or refund of any amount due to the taxpayer on the basis of such assessment; or
b) Provide an opportunity to the taxpayer, in case a modification is proposed, by serving a notice calling upon him to show cause as to why the assessment should not be completed as per the draft assessment order; or
c) Assign the draft assessment order to a review unit in any one Regional e-Assessment Centre, through an automated allocation system, for conducting review of such order
a) Concur with the draft assessment order and intimate the National e-Assessment Centre about such concurrence; or
b) Suggest such modification, as it may deem fit, to the draft assessment order and send its suggestions to the National e-Assessment Centre.
a) In a case where no response to the show-cause notice is received, finalise the assessment as per the draft assessment order; or
b) In any other case, send the response received from the taxpayer to the assessment unit
a) In case no modification against the interest of the taxpayer is proposed with reference to the draft assessment order, finalise the draft assessment; or
b) In case a modification against the interest of the assessee is proposed with reference to the draft assessment order, provide an opportunity to the taxpayer for hearing and making submissions
a) Imposition of penalty;
b) Collection and recovery of demand;
c) Rectification of mistake;
d) Giving effect to appellate orders;
e) Submission of remand report, or any other report to be furnished, or any representation to be made, or any record to be produced before the Commissioner (Appeals), Appellate Tribunal or Courts, as the case may be;
f) proposal seeking sanction for launch of prosecution and filing of complaint before the Court
3. Procedure for penalty
a) Make a draft order of penalty and send a copy of such draft to National e-Assessment Centre; or
b) Drop the penalty after recording reasons, under intimation to the National e-Assessment Centre
4. Procedure for appeal
An appeal against an assessment order made by the National e-Assessment Centre under this scheme can be filed before the Commissioner (Appeals) having jurisdiction over the jurisdictional Assessing Officer.
5. Communication and electronic record
a) All communications between the National e-Assessment Centre and the taxpayer, or his authorised representative, shall be exchanged exclusively by electronic mode; and
b) All internal communications between the National e-Assessment Centre, Regional e-Assessment Centres and various units shall be exchanged exclusively by electronic mode.
All the electronic records issued under the scheme shall be authenticated by the originator by affixing his digital signature.
Every notice or order or any other electronic communication under this scheme shall be delivered to the taxpayer, by way of:
i) Placing an authenticated copy of the communication in the taxpayer’s registered account; or
ii) Sending an authenticated copy thereof to the registered email address of the taxpayer or his authorised representative; and
iii) Uploading an authenticated copy on the assessee’s Mobile App; and followed by a real-time alert to the taxpayer.
The taxpayer shall file his response to any notice or order or any other electronic communication, under this scheme, through his registered account, and once an acknowledgement is sent by the National e-Assessment Centre containing the hash result generated upon successful submission of response, the response shall be deemed to be authenticated.
6. Appearance of taxpayer before the centre and units
A person is not required to appear either personally or through authorised representative in connection with any proceedings under this scheme before the income tax authority at the National e-Assessment Centre or Regional e-Assessment Centre or any unit set up under this scheme.
In a case where a modification is proposed in the draft assessment order, the taxpayer will be given an opportunity to make submissions against such modifications. The taxpayer or his authorised representative is also entitled to a personal hearing before income tax authority in any unit under this scheme. Such hearing would be conducted exclusively through video conferencing, including through video telephony, in accordance with the procedure laid down by the CBDT.
An income tax authority has the power to examine a taxpayer or record the statement of any taxpayer under this scheme. The income tax authority would do the same through video conferencing or video telephony.
For the purpose of facilitating the scheme, the CBDT shall establish suitable facilities for video conferencing and video telephony at such locations as may be necessary.
7. Power to specify process and procedure
The Principal Chief Commissioner or the Principal Director General, in charge of the National e-Assessment Centre shall lay down the standards, procedures and processes for effective functioning of the National e-Assessment Centre, Regional e-Assessment Centres and the units set-up under this scheme. The systems shall function in an automated and mechanised environment, including format, mode, procedure and processes in respect of the following, namely:
a) Service of the notice, order or any other communication;
b) Receipt of any information or documents from the person in response to the notice, order or any other communication;
c) Issue of acknowledgement of the response furnished by the person;
d) Provision of ‘e-proceeding’ facility including login account facility, tracking status of assessment, display of relevant details, and facility of download;
e) Accessing, verification and authentication of information and response including documents submitted during the assessment proceedings;
f) Receipt, storage and retrieval of information or documents in a centralised manner;
g) General administration and grievance redressal mechanism in the respective Centres and units.