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E-ASSESSMENT

E-assessment is a process of assessing a taxpayer’s income tax return electronically, without the need for physical interaction between the taxpayer and the tax authorities. It is a game-changer in the tax compliance landscape of India.

E-assessment is a part of the government’s larger vision to digitize the tax administration system, reduce the physical interface between the taxpayers and the tax authorities, and bring in more transparency and accountability in the system. It was introduced in 2016 on a pilot basis and was later expanded to cover the entire country in 2019.

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What Is Income Tax E-Assessment?

The framework aims to remove the human interface between the taxpayer and the department of income tax. The system lays down the procedure for the electronic mode to carry out a faceless assessment. The 2019 e-assessment scheme has been modified as of 13 August 2020 and is therefore known as the Faceless Assessment Scheme. In order to ensure greater transparency, quality, and accountability in assessing income taxes, the central government has implemented the Faceless Assessment Scheme.

What Is Income Tax E-Assessment?
jurisdiction of income-tax authorities

jurisdiction of income-tax authorities

Section 130 grants the central government the authority to make a scheme to notify it in the Official Gazette for :

  1. The exercising of any or any the powers of the income tax authorities under the Income Tax Act or any other duties bestowed on or delegated in compliance with section 120 of Income Tax Act,1961.
  2. The Appraisal Officer shall be qualified in compliance with Section 124 of income Tax Act,1961.
  3. To exercise the power under section 127 of Income tax Act,1961 to pass cases.
  4. In case of change incompetency, practice authority as set out in section 129. of Income Tax Act,1995

collection of information

To provide the Central Government with the right to render a schedule for requesting information under Article 133, gathering information under section 133B, or requesting information under section 133C by the designated income-tax authority, or the exercise of the power to audit the company register under section 134, or the power of the appraisers and the appraising officers, Section 135A has been adopted.

collection of information
approval or registration

approval or registration

Section 293D was established to empower the Central Government in compliance with every clause of the Act to create a system to authorize or register by the Income-Tax authority.

The Central Government may determine that no clause of this Legislation, except as set out in the notification to be published in the Official Gazette, may extend or apply to amendments and adaptations. Until the 31st day of March 2022, no guidance will be given.

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