New e-assessment schemeIn September 2019 the government notified the ‘E-Assessment Scheme, 2019’ (Scheme) laying down the framework to carry out the ‘e-assessments’. An automated system would form the basis for selection of cases for tax assessment and allocation of such cases to assessment units through the regional e-assessment centre. Assessment unitsThe assessment units will facilitate the conduct of e-assessment and would function under the instructions of the NeAC and regional centre. If required, the assessment units may modify or revise the draft assessment order under direction from the NeAC. Review unitsThe review units would assist the NeAC in carrying out any review of the draft assessment order submitted by the assessment units.

Source: Mint October 10, 2019 19:41 UTC