New Delhi, August 16
The Income Tax Department has issued tips for the demarcation of roles of officers for the implementation of faceless evaluation, making the National e-Assessment Centre (NeAC) as the principle gateway for communication with a taxpayer.
The Central Board of Direct Taxes (CBDT) has notified the National e-Assessment Centre (NeAC) at Delhi and varied Regional e-Assessment Centres (ReACs) throughout 20 cities for implementing the faceless evaluation scheme.
In detailed tips on implementation of the scheme the CBDT mentioned, “The NeAC/ReACs hierarchy will likely be tasked with administration of Faceless Assessment proceedings“.
All the capabilities could be by way of digital means for which the NeAC would be the gateway and can perform as such for all of the stream of data.
“The officers and the staff in the ReACs will perform the functions relating to the assessment and verification function under the Income Tax Act, but all communications from the department to the taxpayer/assessee/third-party for the purposes of the Act will be in the name of the NeAC. No communication of any nature such as above will be made by any of the ReACs,” the CBDT mentioned.
The tips additional mentioned the facility of survey beneath the Income Act henceforth will likely be exercised by the Investigation Directorates and the TDS costs solely.
“In cases of surveys of the International Taxation charge or any other charges, the same will be conducted in collaboration with the Investigation Directorates,” the CBDT added.
In an I-T Survey, tax officers go to enterprise premises of the taxpayer to assemble data by the use of examination of books of accounts, knowledge saved electronically and in addition entry e-mail communication.
Nangia & Co LLP Partner Shailesh Kumar mentioned on this detailed steering observe, clear demarcation of roles and obligations of NeAC, ReACs and different filed formations have been outlined.
“Further, it is also clarified that apart from assessment proceedings, a large number of other functions such as rectification proceedings, demand collection management, tax recovery proceedings, proceedings to give effect to appellate orders, etc. shall remain with the field officers,” he mentioned.
This would additionally present numerous readability to different subject jurisdictions, on their powers, capabilities, roles and obligations, Kumar mentioned.
Under faceless scrutiny evaluation, a central pc picks up tax returns for scrutiny based mostly on danger parameters and mismatch after which allots them randomly to a crew of officers. This allocation is reviewed by officers at one other randomly chosen location and provided that concurred, a discover is shipped by the centralized pc system. All such notices must be responded electronically with out the requirement of visiting a tax workplace or assembly any official. PTI