Faceless Assessment Scheme Under Section 144B of Income Tax Act

Section 144B of the Income Tax Act lays down the procedure for the Faceless Assessment scheme introduced by the central government. This scheme aims to eliminate direct interface between the assessee and the assessing officer while improving transparency, efficiency, and accountability in income tax assessments.

As part of this framework, the assessee and the assessing officer interact electronically for income tax return (ITR) assessments without physical interaction. In this blog, we will explore Section 144B of the Income Tax Act, covering its meaning, working mechanism, procedures, exemptions, and more, for both NRIs and Indian residents.