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TMI BlogAmendment in Notification No. S.O 3265 (E) dated the 12th September, 2019X X X X Extracts X X X X X X X X Extracts X X X X ..... r XIV, and Chapter XXI of the Act shall apply to the assessment made in accordance with the said Scheme subject to the following exceptions, modifications and adaptations, namely: A . (1) The assessment 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-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 by the Assessing Officer; or (c) has not furnished his return of income under sub-section (1) of section 148 and a notice under sub-s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal 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 National e-assessment Centre shall, upon receiving the revised draft assessment order,- (a) in case no modification prejudicial to the interest of the assessee is proposed with reference to the draft assessment order, finalise the assessmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be conducted 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. (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 perso ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or any other communication; (iii) issue of acknowledgment of the response furnished by the person; (iv) provision of e-proceeding facility including login account facility, tracking status of assessment, display of relevant details, and facility of download; (v) accessing, verification and authentication of information and response including documents submitted during the assessment proceedings; (vi) receipt, storage and retrieval 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. (7) for the word assesse , wherever they occur the word assessee shall be substituted. (8) for the words this Scheme or the Scheme wherever they occur the words the said Scheme shall be substituted. 2. This notification shall come into force with effect from the date of its publication in the Official Gazette. [F.No. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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