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Guidelines for the implementation of Faceless Assessment Scheme, 2019 - F. No.173/165/2020 -ITA-I - Income Tax

Extract

..... Scheme and role of residual charges in this regard. 2. Functions of the Faceless Hierarchy:- The NeAC/ReACs hierarchy will be tasked with management of Faceless Assessment proceedings and will be broadly responsible for functions listed below. All these functions will be through electronic means for which the NeAC will be the gateway and will function as such for all the flow of information. The officers and the staff in the ReACs will perform the functions relating to the assessment and verification function under the Income Tax Act, but all communications from the department to the taxpayer/assessee/third-party for the purposes of the Act will be in the name of the NeAC. No communication of any nature such as above will be made by any of .....

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Guidelines for the implementation of Faceless Assessment Scheme, 2019 - F. No.173/165/2020 -ITA-I - Income Tax

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..... ssion; preparing scrutiny reports and filing of appeal wherever considered necessary; defending writ petitions; recommendation of SLPs etc. Statutory powers under section 263 / 264 of the IT Act, 1961. Prosecution and compounding proceedings and related court matters. Administrative, HRD and cadre control matters including related court Custody and management of Case records. Management and control of infrastructure. 3.1 Wherever communication under the income tax proceedings is required to be made with the taxpayer/assessee/ third-party, the same shall be made through electronic means using the ITBA/ Department Portal. 3.2 The power of survey u/s 133A of the Act henceforth will be exercised by the Investigation Directorates and the TDS cha .....

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Guidelines for the implementation of Faceless Assessment Scheme, 2019 - F. No.173/165/2020 -ITA-I - Income Tax

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..... diversion of posts of Addl. CIT/Jt. CIT, DCIT/ACIT, ITO upto all levels of staff to the newly created NeAC/ReACs in their jurisdiction. An exercise has been carried out to identify posts which can be diverted to NeAC/ReACs. The following guidelines have been adopted in identification of the posts for diversion: At least one office in every building is retained in the residual hierarchy to ensure continued ownership and responsibility of case records. The jurisdiction of AOs posts selected for diversion to NeAC/ReACs hierarchy is proposed to be given to another AO/(s) (not diverted) in the same building to avoid any transfer of case records between buildings. In the residual hierarchy, each Range will have at least one DC/ACIT. The average n .....

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Guidelines for the implementation of Faceless Assessment Scheme, 2019 - F. No.173/165/2020 -ITA-I - Income Tax

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..... sing the diversion order. It is also submitted that while diverting and mentioning that a particular Addl. CIT / JCIT / DCIT / ACIT / AO is converted to a particular AU/ VU/RU/TU, if the Principal CCsIT is of the opinion that the proposal needs modification, they may suggest changes giving reasons for the same and submit to the Board before 12 Noon on Monday, 17th August, 2020. 6.1 While finalizing the diversion of posts to ReACs, following guidelines may be followed to achieve administrative efficiency and optimization of resources: ‑ 1. The technical and review units may be kept together (to the extent possible) in bigger buildings. 2. The verification units may be spread out to cover large geographical 3. All the orders should be p .....

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Guidelines for the implementation of Faceless Assessment Scheme, 2019 - F. No.173/165/2020 -ITA-I - Income Tax

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