INCOME TAX NOTIFICATION NO.6

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MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 17th February, 2021

S.O. 741(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 further
amendments in the Faceless Assessment Scheme, 2019, namely: —
1. Short title and commencement.(1) The Scheme may be called the Faceless Assessment
(1stAmendment) Scheme, 2021.
(2) It shall come into force on the date of its publication in the Official Gazette.
2. In the Faceless Assessment Scheme, 2019 (hereinafter referred to as the said Scheme), in subparagraph (1) of paragraph 2, —
(i) in clause (x) for the words ―e-mail account‖, the words ―registered e-mail account‖ shall be
substituted;
(ii) afterclause (xii), the following clause shall be inserted, namely:—
‗(xiia) ―Dispute Resolution Panel‖ shall have the same meaning as assigned to in clause (a) of
sub-section (15) of section 144C of the Act;‘
(iii) after clause (xv), the following clause shall be inserted, namely: —
‗(xva) ―eligible assessee‖ shall have the same meaning as assigned to in clause (b) of subsection (15) of section 144C of the Act;‘
(iv) in clause (xxiv), for the words ―video telephony‖, the words ―video conferencing or video
telephony‖ shall be substituted.
(2) In the said Scheme,forsub-paragraph (1) of paragraph 5, the following sub-paragraph shall be
substituted, namely,—
―(1) The assessment under this Scheme shall be made as per the following procedure, namely:—
(i) theNational e-Assessment Centre shall serve a notice on the assessee under sub-section (2)
of section 143 of the Act;
(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 of the Actor in response to a
notice issued under sub-section (1) of 142 of the Actor sub-section (1) of section 148of
the Act, and a notice under sub-section (2) of section 143 of the Acthas 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 subsection (1) of section 142 of the Actby the Assessing Officer; or
(c) has not furnished his return of income under sub-section (1) of section 148 of the
Actand a notice under sub-section (1) of section 142 of the Acthas 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 eassessment under this Scheme to a specific assessment unit in any one Regional eAssessment Centre through an automated allocation system;
(v) where a case is assigned to the assessment unit, it may make a request to the National eAssessment 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, document or evidence from the
assessee or any other person has been made by the assessment unit, the National eAssessment Centre shall issue appropriate notice or requisition to such assessee or person,
specifying a time therein, for submittingsuch information, documents or evidence;
(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 extended time as may be
allowed 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 eAssessment Centre to a verification unit in any one Regional e-Assessment Centre 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 Centre 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 sub-section (1), or with a direction issued under sub-section (2A), of section 142
of the Act, the National e-Assessment Centre shall serve upon such assessee a notice under
section 144 of the Act 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 behalf, file his response to
the National e-Assessment Centre;

notification_6_2021

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