9911796707
TMI BlogAmendments in the E-assessment Scheme, 2019X X X X Extracts X X X X X X X X Extracts X X X X ..... les, 1962;" (3) in paragraph 4, - (i) in clause (v) of sub-paragraph (1), after the words "forensic, information technology, valuation,", the word "audit," shall be inserted; and (ii) in sub-paragraph (3), the word "sub-paragraphs" shall be substituted by the word "clauses" and the word "paragraph" shall be substituted by the word "sub-paragraph". (4) for paragraph 5, the following paragraph shall be substituted, namely,- "5. Procedure for assessment. - (1) The assessment under this Scheme shall be made as per the following procedure, namely: - (i) the National e-Assessment Centre shall serve a notice on the assessee under sub-section (2) of section 143, specifying the issues for selection of his case for assessment; (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 or in response to a notice issued under sub-section (1) of 142 or sub-section (1) of section 148; and a notice under sub-section (2) of section 143 has been issued by the Assessing Officer or the prescribed income ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... om 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) of section 142 or with a direction issued under sub-section (2A) of section 142, the National e-Assessment Centre shall serve upon such assessee a notice under section 144 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 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 re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n system; (xx) the assessment unit shall, after considering the modifications suggested by the review unit, send the final draft assessment order to the National e-assessment Centre; (xxi) The National e-assessment Centre shall, upon receiving final draft assessment order, follow the procedure laid down in sub-clause (a) or sub-clause (b) of clause (xvi), as the case may be; (xxii) the assessee may, in a case where show-cause notice under sub-clause (b) of clause (xvi) has been served upon him, furnish his response to the National e-assessment Centre on or before the date and time specified in the notice or within the extended time, if any; (xxiii) the National e-assessment Centre shall,- (a) in a case where no response to the show-cause notice is received, finalise the assessment as per the draft assessment order, as per the procedure laid down in sub-clause (a) of clause (xvi); or (b) in any other case, send the response received from the assessee to the assessment unit; (xxiv) the assessment unit shall, after taking into account the response furnished by the assessee, make a revised draft assessment order and send it to the National e-assessment Centre; (xxv) the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssment Centres and various units shall be exchanged exclusively by electronic mode; (2) The provisions of sub-paragraph (1) shall not apply to the enquiry or verification conducted by the verification unit in the circumstances referred to in clause (via) of Paragraph 12. 9. Authentication of electronic record. - For the purposes of this Scheme, an electronic record shall be authenticated by -- (i) the National e-Assessment Centre by affixing its digital signature; and (ii) the assessee or any other person, by affixing his digital signature if he is required under the Rules to furnish his return of income under digital signature, and in any other case by affixing his digital signature or under electronic verification code; Explanation. - For the purpose of this paragraph, "electronic verification code" shall have the same meaning as referred to in rule 12 of the Rules." (8) in paragraph (11), - (i) for sub-paragraphs (2) and (3), following sub-paragraphs shall be substituted, namely: - "(2) In a case where a modification is proposed in the draft assessment order, and an opportunity is provided to the assessee by serving a notice calling upon him to show cause as to wh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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