Faceless Assessment Scheme Under Section 144B of Income Tax Act

Section 144B of the Income Tax Act highlights the faceless assessment procedural framework of the income tax returns in India.

Section 144 permits the tax authorities to make a best judgment assessment, subject to the tax liability of the concerned taxpayer when they fail to comply with tax-related obligations, and the assessing officer issues a notice regarding it.

The taxpayer must respond to the notice within the designated time frame through the income tax portal.

Assessment orders in cases assigned to central charges.

The faceless identity scheme tells a manner in which penal proceedings must be conducted in a faceless manner.