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TMI BlogCentral Government makes the directions giving effect to the E-assessment Scheme, 2019X X X X Extracts X X X X X X X X Extracts X X X X ..... ional 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 Act or in response to a notice issued under sub-section (1) of 142 of the Act or sub-section (1) of section 148of the Act, and a notice under sub-section (2) of section 143 of the Act has 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 sub-section (1) of section 142 of the Act by the Assessing Officer; or (c) has not furnished his return of income under sub-section (1) of section 148 of the Act and a notice under sub-section (1) of section 142 of the Act has 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 c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 regard, file his response to the National e-Assessment Centre; (xiii) where the assessee fails to file response to the notice referred to in clause (xi) within the time specified in the notice or within the extended time, if any, the National e-Assessment Centre shall intimate such failure to the assessment unit; (xiv) the assessment unit shall, after taking into account all the relevant material available on the record make in writing, a draft assessment order or, in a case where intimation referred to in clause (xiii) is received from the National e-Assessment Centre, make in writing, a draft assessment order to the best of its judgment, either accepting the income or sum payable by, or sum refundable to, the assessee as per his return or making variation to such income or sum, and send a copy of such order to the National e-Assessment Centre; (xv) the assessment unit shall, while making draft asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ay, in a case where show-cause notice has been served upon him as per the procedure laid down in sub-clause (b) of clause (xvi), furnish his response to the National e-Assessment Centre on or before the date and time specified in the notice or within such time as may be extended on the basis of an application in this behalf; (xxiii) the National e-Assessment Centre shall, - (a) where no response to the show-cause notice as per clause (xxii) is received,- (A) in a case where the draft assessment order or the final draft assessment order is in respect of an eligible assessee and proposes to make any variation which is prejudicial to the interest of such assessee, forward the draft assessment order or final draft assessment order to such assessee; or (B) in any other case, finalise the assessment as per the draft assessment order or the final draft assessment order and serve a copy of such order and notice for initiating penalty proceedings, if any, upon the assessee, alongwith the demand notice, specifying the sum payable by, or refund of any amount due to, the assessee on the basis of such assessment; (b) in any other case, send the response furnished by the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se the assessment within the time allowed under sub-section (4) of section 144C of the Act and serve a copy of such order and notice for initiating penalty proceedings, if any, to the assessee, alongwith the demand notice, specifying the sum payable by, or refund of any amount due to, the assessee on the basis of such assessment; (xxix) where the eligible assessee files his objections with the Dispute Resolution Panel, the National e-Assessment Centre shall upon receipt of the directions issued by the Dispute Resolution Panel under sub-section (5) of section 144C of the Act, forward such directions to the concerned assessment unit; (xxx) the assessment unit shall in conformity of the directions issued by the Dispute Resolution panel under sub-section (5) of section 144C of the Act prepare a draft assessment order in accordance with sub-section (13) of section 144C of the Act and send a copy of such order to the National e-Assessment Centre; (xxxi) the National e-Assessment Centre shall, upon receipt of draft assessment order referred to in clause (xxx), finalise the assessment within the time allowed under sub-section (13) of section 144C of the Act and serve a copy of suc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... video telephony, in accordance with the procedure laid down by the Board. (3B) Subject to the sub-paragraph (2) of paragraph (8) of the said Scheme, any examination or recording of the statement of the assessee or any other person (other than statement recorded in the course of survey under section 133A of the Act) shall be conducted by an income-tax authority in any unit under the said Scheme, exclusively through video conferencing, including use of any telecommunication application software which supports video telephony in accordance with the procedure laid down by the Board. (4) The Board shall establish suitable facilities for video conferencing including telecommunication application software which supports video telephony at such locations as may be necessary, so as to ensure that the assessee, or his authorised representative, or any other person referred to in subparagraph (2) or sub-paragraph (3B) is not denied the benefit of the said Scheme merely on the consideration that such assessee or his authorised representative, or any other person does not have access to video conferencing at his end. ] 2. The provisions of section 246A of the Act shall apply to ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the assessee or any other person, if any, shall be sent by the National e-assessment Centre to the concerned unit which has made the recommendation for penalty. (4) The said unit shall, after taking into consideration the response furnished by the 1 [ assessee ] or any other person, as the case may be, - a. make a draft order of penalty and send a copy of such draft to National e-assessment Centre; or b. drop the penalty after recording reasons, under intimation to the National e-assessment Centre. (5) 7 [ The National e-assessment Centre shall levy the penalty as per the said draft order of penalty and serve a copy of the same along with demand notice on the assessee or any other person, as the case may be, and thereafter transfer electronic records of the penalty proceedings to the Assessing Officer having jurisdiction over the said case for such action as may be required under the Act. ] . 5. The provisions of section 282 , section 283 and section 284 of the Act shall apply to assessment made in accordance with 9 [ the said Scheme ] subject to the following, exceptions, modifications and adaptations, namely: - A (1) Every notice or order or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eval of information or documents in a centralised manner; (via) circumstances in which provisions of sub-paragraph (1) of paragraph 8 of the said Scheme shall not apply; (vib) circumstances in which personal hearing referred to in sub-paragraph (3) of paragraph (11) of the said Scheme shall be approved; (vii) general administration and grievance redressal mechanism in the respective Centres and units. ] . 6. This notification shall come into force on the date of its publication in the Official Gazette. [F.No. 370149/154/2019-TPL] ANKUR GOYAL, Under Secy. ************ NOTES:- 1. Corrected vide Notification No. 86/2019 dated 01-11-2019 before it was read as assesse 2. Substituted vide NOTIFICATION NO. 61/2020 dated 13-08-2020 before it was read as E-assessment 3. Substituted vide NOTIFICATION NO. 61/2020 dated 13-08-2020 before it was read as 1. The provisions of clause (7A) of section 2 , section 92CA , section 120, section 124 , section 127 , section 129, section 131, section 133 , section 133A , section 133C , section 134 , section 142, section 142A , section 143, section 144A , section 144B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ncome of the 1 [ assessee ] , as the case may be, and send a copy of such order to the National eassessment Centre; (ix) the Assessment unit shall, while making draft assessment order, provide details of the penalty proceedings to be initiated therein, if any; (x) the National e-assessment Centre shall examine the draft assessment order in accordance with the risk management strategy specified by the Board, including by way of an automated examination tool, whereupon it may decide to a. finalise the assessment as per the draft assessment order and serve a copy of such order and notice for initiating penalty proceedings, if any, to the assessee, alongwith the demand notice, specifying the sum payable by, or refund of any amount due to, the assessee on the basis of such assessment; or b. provide an opportunity to the assessee, in case a modification is proposed, by serving a notice calling upon him to show cause as to why the assessment should not be completed as per the draft assessment order; or c. assign the draft assessment order to a review unit in any one Regional e-assessment Centre, through an automated allocation system, for conducting review of such or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessment order, provide an opportunity to the assessee, as per the procedure laid down in subparagraph (b) of paragraph (x); c. the response furnished by the assessee shall be dealt with as per the procedure laid down in paragraphs (xvi), (xvii) and (xviii); (xx) The National e-assessment Centre shall, after completion of assessment, transfer all the electronic records of the case to the Assessing Officer having jurisdiction over such case., for (a) imposition of penalty; (b) collection and recovery of demand; (c) rectification of mistake; (d) giving effect to appellate orders; (e) submission of remand report, or any other report to be furnished, or any representation to be made, or any record to be produced before the Commissioner (Appeals), Appellate Tribunal or Courts, as the case may be; (f) proposal seeking sanction for launch of prosecution and filing of complaint before the Court; (xxi) Notwithstanding anything contained in paragraph (xx), the National e-assessment Centre may at any stage of the assessment, if considered necessary, transfer the case to the Assessing Officer having jurisdiction over such case. B. (1) A person shall not be r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2000): Provided that in case of the originator, being the 1 [ assessee ] or any other person, such authentication may also be done by electronic signature or electronic authentication technique in accordance with the provisions of sub-section (2) of section 3A of the said Act. 7. Substituted vide NOTIFICATION NO. 61/2020 dated 13-08-2020 before it was read as The National e-assessment Centre shall levy the penalty as per the said draft order of penalty and serve a copy of the same on the assessee or any other person, as the case may be. 8. Substituted vide NOTIFICATION NO. 61/2020 dated 13-08-2020 before it was read as B . The Principal Chief Commissioner or the Principal Director General, in charge of the National e-assessment Centre shall lay down the standards, procedures and processes for effective functioning of the National e-assessment Centre, Regional e-assessment Centre and the units set-up under this Scheme, in an automated and mechanised environment, including format, mode, procedure and processes in respect of the following, namely: - (i) service of the notice, order or any other communication; (ii) receipt of any information or docu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... equest to the National e-assessment 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, documents or evidence from the assessee or any other person has been made by the assessment unit, the National e-assessment Centre shall issue appropriate notice or requisition to the assessee or any other person for obtaining the information, documents or evidence requisitioned by the assessment unit; (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 time as may be extended 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 e-assessment Centre to a verification unit in any one Region ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ination tool, whereupon it may decide to, - (a) finalise the assessment as per the draft assessment order and serve a copy of such order and notice for initiating penalty proceedings, if any, to the assessee, alongwith the demand notice, specifying the sum payable by, or refund of any amount due to, the assessee on the basis of such assessment; or (b) provide an opportunity to the assessee, in case a modification is proposed, by serving a notice calling upon him to show cause as to why the assessment should not be completed as per the draft assessment order; or (c) assign the draft assessment order to a review unit in any one Regional e-assessment Centre, through an automated allocation system, for conducting review of such order; (xvii) the review unit shall conduct review of the draft assessment order, referred to it by the National e-assessment Centre whereupon it may decide to, - (a) concur with the draft assessment order and intimate the National e-assessment Centre about such concurrence; or (b) suggest such modification, as it may deem fit, to the draft assessment order and send its suggestions to the National e-assessment Centre; (xviii) the National e- ..... 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