Authorities in Faceless Assessment [ Section 144B(3)/(4) ] - Income Tax - Ready Reckoner - Income Tax

Authorities in Faceless Assessment As per section 144B(3) - The Board may, for the purposes of faceless assessment, set up the following Centre and units and specify their functions and jurisdiction, namely:- National Faceless Assessment Center NFAC Regional Faceless Assessment Center - RFAC Assessment Unit - AU Verification Unit - VU Technical Unit - TU Review Unit - RU National Faceless Assessment Center (NFAC) NFAC is centralized proceeding center for conducting faceless assessment PAN India. NFAC sends notices to assessee through virtual mode, receives responses from Assessee and transfer such response, documents to the relevant assessing unit. Regional Faceless Assessment Center (RFAC) RFACs to be set up, which shall be vested with jurisdiction to make faceless assessment. RFAC facilitate the conduct of faceless assessment proceedings in the cadre controlling region of a PCCIT. Assessment Unit (AU) Assessment Unit (AU) to perform the function of making assessment, which includes - identification of points or issues material for the determination of any liability (including refund) under this Act, seeking information or clarification on points or issues so identified, analysis of the material furnished by the assessee or any other person, and such other functions as may be required for the purposes of making faceless assessment the term assessment unit , wherever used in this section, shall refer to an Assessing Officer having powers so assigned by the Board. Verification Unit (VU) Verification unit (VU) to perform the function of verification, which includes - enquiry, cross verification, examination of books of account, examination of witnesses and recording of statements, and such other functions as may be required for the purposes of verification. the term verification unit , wherever used in this section, shall refer to an Assessing Officer having powers so assigned by the Board The function of verification unit under this section may also be performed by a verification unit located in any other faceless centre set up under the provisions of this Act or under any scheme notified under the provisions of this Act; and the request for verification may also be assigned through the National Faceless Assessment Centre to such verification unit. Technical Unit (TU) Technical Unit (TU) to perform the function of providing technical assistance which includes any assistance or advice on legal, accounting, forensic, information technology, valuation, transfer pricing, data analytics, management, or any other technical matter under this Act or an agreement entered into under section 90 or 90A , the term technical unit , wherever used in this section, shall refer to an Assessing Officer having powers so assigned by the Board Review Unit (RU) Review Unit to perform the function of Review of the income determination proposal assigned u/s 144B(1)(xvi)(b) for the purpose of assessment, which includes checking whether the relevant and material evidence has been brought on record, relevant points of fact and law have been duly incorporated, the issues requiring addition or disallowance have been incorporated and such other functions as may be required for the purposes of review the term review unit , wherever used in this section, shall refer to an Assessing Officer having powers so assigned by the Board As per Section 144B(4) - The assessment unit, verification unit, technical unit and the review unit shall have the following authorities, namely:- (i) Additional Commissioner or Additional Director or Joint Commissioner or Joint Director, as the case may be; (ii) Deputy Commissioner or Deputy Director or Assistant Commissioner or Assistant Director, or Income-tax Officer, as the case may be; (iii) such other income-tax authority, ministerial staff, executive or consultant, as may be considered necessary by the Board.