Faceless Assessment: A Paradigm Shift in Indian Revenue Audits

The Indian government has embarked on a journey of adoption of technology and digitization in governance processes and citizen services over the last few years. Implementation of the nationwide goods and services tax (GST was a major milestone in this journey. On the direct tax front, the government transitioned the revenue audit (tax assessment) process from face-to-face assessment to electronic assessment and now to a complete faceless assessment.

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