Other Important aspects for Faceless Assessment - Income Tax - Ready Reckoner - Income Tax

Other Important aspects for Faceless Assessment As per section 144B(6) , For the purposes of faceless assessment- an electronic record shall be authenticated by- (a) NFAC by way of an electronic communication; (b) AU, VU, TU or RU, as the case may be, by affixing digital signature; (c) assessee or any other person, by affixing his DSC or under EVC, or by logging into his registered account in the designated portal; every notice or order or any other electronic communication shall be delivered to the addressee, being the assessee, by way of- (a) placing an authenticated copy thereof in the registered account of the assessee; or (b) sending an authenticated copy thereof to the registered email address of the assessee or his authorised representative; or (c) uploading an authenticated copy on the Mobile App of the assessee, and followed by a real time alert; every notice or order or any other electronic communication shall be delivered to the addressee, being any other person, by sending an authenticated copy thereof to the registered email address of such person, followed by a real time alert; The Assessee shall file his response to any notices or questionnaire through his registered account. Once the acknowledgment is sent by the NAFC, the response shall be authenticated. A person shall not be required to appear physically or through any other representative in connection with any proceeding u/s 144B . An oral submission is allowed in case of clarification again showcase notice against the income and loss determination proposal. In case of personal hearing, it shall be conducted through video conferencing and telecommunication.