E-assessment scheme

News:Finance Ministry has notified the e-assessment scheme 2019.


Objective of the scheme:The scheme aims to conduct faceless scrutiny assessment of income tax returns (ITR). 

E-assessment structure:

  • National e-assessment centre: Will issue notice to taxpayers.It will have four bodies under it
  • Regional e-assessment centres: Will get cases from national body, conduct enquiry and pass draft assessment order
  • Verification unit: To verify documents
  • Technical unit: Will give assistance depending on cases referred
  • Review unit: To conduct review of draft assessment order passed by regional centres. Final order to be passed by national body

Features of the scheme:

  • The scheme makes it mandatory for the taxman to make communication with taxpayers online.Tax notices will be issued by a centralised e-assessment centre requiring taxpayers to reply only through digital mode.
  • The 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. 
  • Further,the tax administration would move to digital from the system of manual scrutiny.They would use data analytics, artificial intelligence, machine learning and other latest tools to ascertain misreporting or evasion.