E-assessment Scheme, 2019

Sep 13, 2019 | by Avantis RegTech Legal Research Team


The Central Board of Direct Taxes (CBDT) on September 12, 2019, has issued a Scheme called ‘E-assessment Scheme, 2019’.

The assessment under this Scheme shall be made in respect of such territorial area, or persons or class of persons, or incomes or class of incomes, or cases or class of cases, as may be specified by the CBDT.

Ø  E-assessment Centres:

(i)                  National e-assessment Centre

(ii)                Regional e-assessment Centres

(iii)               assessment units

(iv)               verification units

(v)                technical units

(vi)               review units

Ø  The assessment will be made as per the procedure mentioned under this Scheme.

Ø  If any assessee or any person non-comply any notice, direction or order issued under this Scheme, than any unit may, in the course of assessment proceedings, send recommendation for initiation of any penalty proceedings against such assesse or any other person, as the case may be, to the National e-assessment Centre, if it considers necessary or expedient to do so.

Ø  An appeal against an assessment made by the National e-assessment Centre under this Scheme shall lie before the Commissioner (Appeals) having jurisdiction over the jurisdictional Assessing Officer and any reference to the Commissioner (Appeals) in any communication from the National e-assessment Centre shall mean such jurisdictional Commissioner (Appeals).

Ø  Exchange of communication exclusively by electronic mode.

Ø  For the purposes of this Scheme, an electronic record shall be authenticated by the originator by affixing his digital signature. Provided that in case of the originator, being the assesse or any other person, such authentication may also be done by electronic signature or electronic authentication technique.

Ø  Every notice or order or any other electronic communication under this Scheme shall be delivered to the addressee.

Ø  A person shall not be required to appear either personally or through authorised representative in connection with any proceedings under this Scheme before the income-tax authority at the National e-assessment Centre or Regional e-assessment Centre or any unit set up under this Scheme.

Ø  The Principal Chief Commissioner or the Principal Director General, in charge of the National e-assessment Centre shall lay down the standards, procedures and processes for effective functioning of the National e-assessment Centre, Regional e-assessment Centres and the unit set-up under this Scheme.

[Notification No. S.O. 3264(E)]


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