E- ASSESSMENT TO FACELESS ASSESSMENT: BULLET POINTS

1.  All communication among assessment unit (‘AU’), review unit (‘RU’), verification unit (‘VU’), or technical unit (‘TU’) or with assessee or any other person shall be through National e-Assessment Centre (‘NEC’).
   
   
2. Assessment under section 143(3) and 144 are covered in Faceless Assessment Scheme
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3. Transition to Faceless Assessment Scheme – where 143(2) already served by the Income tax authority, or return of income (‘ROI’) not filed in response to 142(1), or ROI not filed in response to 148 and 142(1) also served
   
   
4. After completion of assessment, NEC will transfer all the electronic records to jurisdictional Assessing Officer (‘AO’), for any further action as required under the Income tax Act
   
   
5. NEC may at any stage of assessment proceedings, if considered necessary, transfer the case to jurisdictional AO
   
   
6. Assessee/Any Other person shall not be allowed to present in person or through authorised representative
   
   
7. Any examination or recording of statement shall be through video conferencing only (except under sec 133A)
   
   
8. Assessee need to file response through his registered account.