Thread by @IncomeTaxIndia

As we move to the next cycle of #FacelessAssessment, here’s a primer on the procedural aspects guiding the taxpayers through the compliance process, for a seamless experience.

Check out the thread below. (1/9)

To ensure seamless communication, taxpayers should update their contact details including e-mail ID & phone number provided to the Income Tax Department. Please access the e-filing portal incometax.gov.in regularly. (2/9)

#FacelessAssessment #EaseOfTaxCompliance

If your case has been selected for scrutiny, you will receive a notice u/s 143(2) of the Income-tax Act, 1961 on the e-filing portal & registered e-mail account. File a response to the same in time. (3/9)
#FacelessAssessment #EaseOfTaxCompliance

If further details are required, you may receive a notice u/s 142(1) of Income-tax Act, 1961 along with a questionnaire on the e-filing portal & registered e-mail account. Do file your reply within the specified time. (4/9)
#FacelessAssessment #EaseOfTaxCompliance

During the assessment proceedings, you may seek adjournment, if required. However, adjournment may be sought sparingly. (5/9)
#FacelessAssessment #EaseOfTaxCompliance

Hearing through video conferencing can be availed only after filing written submissions in response to the show cause notice & draft assessment order. (6/9)

#FacelessAssessment #EaseOfTaxCompliance

You can avail hearing through video conferencing after filing written submissions by using the VC tab on the e-filing portal incometax.gov.in. (7/9)

#FacelessAssessment #EaseOfTaxCompliance

Failure to respond to the notices, or not replying completely & within the specified time, may result in passing of best judgement assessment. (8/9)

#FacelessAssesment #EaseOfTaxCompliance

Before issue of final assessment order, a show cause notice along with a draft assessment order will be issued, which must be responded to within the specified time. (9/9)

#FacelessAssessment #EaseOfTaxCompliance