Received I-T notice under Section 143(3)? How you should respond
This article explains what faceless scrutiny is. How does it work? Why are notices issued? And what are the timelines taxpayers should be aware of? Followed by some practical tips for preparing a clear and evidence-based response.
A faceless assessment refers to a tax examination conducted without the taxpayer having any direct interaction with the assessing officer. This process is designed to eliminate personal bias and influence. It is overseen by the National Faceless Assessment Centre (NaFAC), which handles the assessments in a centralized manner. Unlike traditional assessments managed by local Assessing Officers, a faceless assessment involves electronic exchanges of notices, responses, and supporting documents through the e-Proceedings facility.
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