The National Faceless Assessment Centre (NFAC) has issued a Standard Operating Procedure (SoP) for the Assessment Unit (AU), Verification Unit (VU), Technical Unit (TU) and Review Unit (RU) under the Faceless Assessment provisions of Section 144B of the Income Tax Act, 1961.
The SOPs provide guidance to the Units and outline the process for facilitating assessments as envisaged under the provisions of Section 144B of the Income-tax Act. As per section 144B, the faceless assessment under sub-section (1) shall be made in respect of such territorial area, or persons or class of persons, or incomes or class of incomes, or cases or class of cases, as may be specified by the Board.
Faceless assessment was implemented last year by the Government. it is an electric mode through which the assessee does not have to face any official and report his grievance.
While issuing the SoP, the NFAC stated that “All care has been taken in preparation of the SOPs. However, in the implementation of the SOPs if any practical difficulty or conflict with the statute is noticed, then the provisions of the Statute shall prevail.”
“These SOPs are strictly for departmental use only. This is issued with the prior approval of the CBDT,” the NFAC said.
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