Para 3 - Scope of the Scheme - E-Assessment of Income Escaping Assessment Scheme, 2022

3. Scope of the Scheme . For the purpose of this Scheme, (a) assessment, reassessment or recomputation under section 147 of the Act, (b) issuance of notice under section 148 of the Act, shall be through automated allocation, in accordance with risk management strategy formulated by the Board as referred to in section 148 of the Act for issuance of notice, and in a faceless manner, to the extent provided in section 144B of the Act with reference to making assessment or reassessment of total income or loss of assessee. [F. No. 370142/16/2022-TPL(Part1] SHEFALI SINGH, Under Secy.