The National E-Assessment, Delhi has issued the Standard Operating Procedure (SOP) for Assessment Unit, Verification Unit, Technical Unit and Review Unit of ReACs.
The National E-Assessment, Delhi while writing to the Chief Commissioner of Income Tax said that the SOP for Assessment Unit, Verification Unit, Technical Unit, and Review Unit was prepared in collaboration with the Directorate of Systems and approved by the CBDT for the purpose of implementation of Faceless Assessment Scheme (FAS), 2019.
The same may be disseminated among the Units under your region for compliance by all of them.
The SOPs provide guidance to the Units of ReACs and outline the process for facilitating assessments in faceless electronic environments as envisaged in FAS 2019.
“All care has been taken in preparation of the SOPs. However, in implementation of the SOPs if any practical difficulty or conflict with the statute or Scheme is noticed, the same may be brought to the notice of this office,” the letter said.
These SOPs are strictly for the use and circulation among the offices involved in the implementation of FAS-2019.Subscribe Taxscan AdFree to view the Judgment