Description
“Faceless Assessments, Rectifications & E-Advance Rulings” is a comprehensive resource that demystifies the evolving digital processes in India’s Income Tax administration. The book covers both old and new faceless assessment procedures, rectification processes, faceless penalties, and the E-Advance Ruling Scheme, 2022.
It includes detailed chapters on comparative assessments, e-proceedings under Sections 147–152, and SOPs for assessment, verification, review, and technical units. Appendices include updated government notifications, directives, portal insights, and taxpayer charters—making it an essential reference for tax practitioners, legal advisors, chartered accountants, and corporate finance professionals navigating faceless tax compliance.
About FACELESS Assessments, Rectifications & E-Advance Rulings
| 1. New Faceless Assessment Chart
2. Faceless Penalty Steps Orders Chart Chapter 1 Introduction Chapter 2 Tax Proceedings So Far Chapter 3 Faceless Procedure Schemes Chapter 4 Old Faceless Assessment Chapter 5 New Faceless Assessment (Section 144B) Chapter 6 Comparative Faceless Assessment Chapter 7 E-assessment of income escaping assessment Chapter 8 Faceless Rectification Chapter 9 Faceless Penalty Schemes, 2021 Chapter 10 E-Advance Rulings Scheme, 2022 Chapter 11 Faceless Other Procedures
Appendix 1 Taxpayers’ Charter Sensitising on Faceless Assessment Scheme Appendix 2 E-Portal for Filing Complaints Appendix 3A Faceless Assessment Scheme, 2019 Appendix 3B General Directions for Giving effect to Faceless Assessment Scheme, 2019 Appendix 4 Faceless – Other proceedings Appendix 5 Order on Jurisdiction Appendix 6 Setting up of NFAC Appendix 7 Setting up of RFACs (now ineffective) Appendix 8 SOP Personal Hearing Appendix 9 SOP: AU, VU, TU, RU Appendix 10 SOP Assessment Units Appendix 11 SOP for Verification unit Appendix 12 SOP for Review Unit Appendix 13 SOP for Technical unit Appendix 14 Faceless Penalty Scheme, 2021 Appendix 15 Faceless Penalty Scheme, 2021 Order Appendix 16 Order for Assignment and Disposal of Penalty Cases Appendix 17 Penalty levy Procedure Appendix 18 Instruction No. 08/2011, dated 11-8-2011 Appendix 19 Authorisation of PCIT/Addl. Commissioners Appendix 20 Prescribed Income-tax Authority u/s 142(1) Appendix 21 Faceless Press Release & Notification SUBJECT INDEX |
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