As we move to the next cycle of FacelessAssessment, here’s a primer on the procedural aspects guiding the taxpayers through the compliance process, for a seamless experience.

Check out the thread below.

To ensure seamless communication, taxpayers should update their contact details including e-mail ID & phone number provided to the Income Tax Department. Please access the e-filing portal

If your case has been selected for scrutiny, you will receive a notice u/s 143(2) of the Income-tax Act, 1961 on the e-filing portal & registered e-mail account. File a response to the same in time.

If further details are required, you may receive a notice u/s 142(1) of Income-tax Act, 1961 along with a questionnaire on the e-filing portal & registered e-mail account. Do file your reply within the specified time.

During the assessment proceedings, you may seek adjournment, if required. However, adjournment may be sought sparingly.

Hearing through video conferencing can be availed only after filing written submissions in response to the show cause notice & draft assessment order.

You can avail hearing through video conferencing after filing written submissions by using the VC tab on the e-filing portal (7/9)

Failure to respond to the notices, or not replying completely & within the specified time, may result in passing of best judgement assessment.

Before issue of final assessment order, a show cause notice along with a draft assessment order will be issued, which must be responded to within the specified time.