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Income-Tax Notification NO.60

MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 13th August, 2020

S.O. 2745 (E). —In exercise of the powers conferred by sub-section (3A) of section 143 of the Income-tax
Act, 1961 (43 of 1961), the Central Government hereby makes the following amendments in the E-assessment
Scheme, 2019 published vide notification of the Government of India, Ministry of Finance (Department of Revenue),
Central Board of Direct Taxes, in the Gazette of India, Extraordinary, vide number S.O 3264 (E) dated the
12th September, 2019, namely: —

  1. In the said Scheme, —
    (1) in sub-paragraph (1) of paragraph 1, for the word “E-assessment”, the words “Faceless Assessment” shall be
    substituted;
    (2) in sub-paragraph (1) of paragraph 2, —
    (i) in clause (iii), after the words, brackets, and figures “under sub-section (3) of section 143”, the words and
    figures “or section 144” shall be inserted;
    (ii) after clause (xxiii), the following clause shall be inserted, namely: —
    “(xxiiia) “Rules” means the Income-tax Rules, 1962;”
    (3) in paragraph 4, —
    (i) in clause (v) of sub-paragraph (1), after the words “forensic, information technology, valuation,”, the
    word “audit,” shall be inserted; and
    (ii) in sub-paragraph (3), the word “sub-paragraphs” shall be substituted by the word “clauses” and the word
    “paragraph” shall be substituted by the word “sub-paragraph”.
    (4) for paragraph 5, the following paragraph shall be substituted, namely,—
    “5. Procedure for assessment. — (1) The assessment under this Scheme shall be made as per the following
    procedure, namely: —
    (i) the National e-Assessment Centre shall serve a notice on the assessee under sub-section (2) of section
    143, specifying the issues for selection of his case for assessment;
    (ii) the assessee may, within fifteen days from the date of receipt of notice referred to in clause (i), file his
    response to the National e-assessment Centre;
    (iii) where the assessee –
    (a) has furnished his return of income under section 139 or in response to a notice issued under subsection (1) of 142 or sub-section (1) of section 148; and a notice under sub-section (2) of section 143

has been issued by the Assessing Officer or the prescribed income-tax authority, as the case may be;
or
(b) has not furnished his return of income in response to a notice issued under sub-section (1) of
section 142 by the Assessing Officer; or
(c) has not furnished his return of income under sub-section (1) of section 148 and a notice under subsection (1) of section 142 has been issued by the Assessing Officer;
the National e-Assessment Centre shall intimate the assessee that assessment in his case shall be
completed under this Scheme;
(iv) the National e-assessment Centre shall assign the case selected for the purposes of e-assessment under
this Scheme to a specific assessment unit in any one Regional e-assessment Centre through an
automated allocation system;
(v) where a case is assigned to the assessment unit, it may make a request to the National e-assessment
Centre for
(a) obtaining such further information, documents or evidence from the assessee 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;
(vi) where a request for obtaining further information, documents or evidence from the assessee or any
other person has been made by the assessment unit, the National e-assessment Centre shall issue
appropriate notice or requisition to the assessee or any other person for obtaining the information,
documents or evidence requisitioned by the assessment unit;
(vii) the assessee or any other person, as the case may be, shall file his response to the notice referred to in
clause (vi), within the time specified therein or such time as may be extended on the basis of an
application in this regard, to the National e-Assessment Centre;


(viii) where a request for conducting of certain enquiry or verification by the verification unit has been
made by the assessment unit, the request shall be assigned by the National e-assessment Centre to a
verification unit in any one Regional e-assessment Centres through an automated allocation system;
(ix) where a request for seeking technical assistance from the technical unit has been made by the
assessment unit, the request shall be assigned by the National e-assessment Centre to a technical unit
in any one Regional e-assessment Centres through an automated allocation system;
(x) the National e-assessment Centre shall send the report received from the verification unit or the
technical unit, based on the request referred to in clause (viii) or (ix) to the concerned assessment unit;
(xi) where the assessee fails to comply with the notice referred to in clause (vi) or notice issued under subsection (1) of section 142 or with a direction issued under sub-section (2A) of section 142, the
National e-Assessment Centre shall serve upon such assessee a notice under section 144 giving him an
opportunity to show-cause, on a date and time to be specified in the notice, why the assessment in his
case should not be completed to the best of its judgment;
(xii) the assessee shall, within the time specified in the notice referred to in clause (xi) or such time as may
be extended on the basis of an application in this regard, file his response to the National
e-Assessment Centre;
(xiii) where the assessee fails to file response to the notice referred to in clause (xi) within the time specified
in the notice or within the extended time, if any, the National e-Assessment Centre shall intimate such
failure to the assessment unit;
(xiv) the assessment unit shall, after taking into account all the relevant material available on the record
make in writing, a draft assessment order or, in a case where intimation referred to in clause (xiii) is
received from the National e-Assessment Centre, make in writing, a draft assessment order to the best
of its judgment, either accepting the income, or sum payable by, or sum refundable to, the assessee as
per his return or modifying the said income or sum, and send a copy of such order to the National
e-assessment Centre;
(xv) the assessment unit shall, while making draft assessment order, provide details of the penalty
proceedings to be initiated therein, if any;


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