The Central Board of Direct Taxes (CBDT), under the Ministry of Finance, Government of India, has issued an order dated October 25, 2023, under section 119 of the Income-tax Act, 1961. This order assigns the roles and responsibilities of Principal Chief Commissioners of Income Tax (Pr.CCsIT) and Principal Chief Commissioner of Income Tax (NaFAC) and brings about important changes in their functions, particularly concerning Faceless Assessment. In this article, we provide a detailed analysis of the key aspects of this order.
1. Background: The CBDT’s order under section 119 of the Income-tax Act, 1961, supersedes a previous order dated March 31, 2021. This new order clarifies and expands the roles and responsibilities of the Pr.CCsIT and Pr. CCIT (NaFAC), focusing on the efficient implementation of Faceless Assessment.
2. Role of Pr. CCIT (NaFAC): The order outlines several key responsibilities for the Pr. CCIT (NaFAC), including but not limited to:
3. Overall Implementation: The Pr. CCIT (NaFAC) is responsible for the overall implementation of the CBDT’s policy related to Faceless Assessment.
4. Guidelines and SOPs: Formulating the necessary Guidelines and Standard Operating Procedures (SOPs) required for the work to be carried out by Assessment Units, Verification Units, Review Units, and Technical Units. These guidelines must receive prior approval from the CBDT.
5. Technical Support: Ensuring that the Technical Units provide a well-considered view on legal matters and offer the required technical support to the Assessment Units.
6. Improvement Advisory: Advising the CBDT for enhancing the efficiency and effectiveness of the Faceless Assessment processes.
7. Immediate Effect: The CBDT order specifies that these changes come into effect immediately, signifying the importance of streamlining the Faceless Assessment process and governance in the field of direct taxes.
8. Conclusion: The recent CBDT order under section 119 of the Income-tax Act, 1961, redefines and clarifies the roles of Pr.CCsIT and Pr. CCIT (NaFAC) in the context of Faceless Assessment. These changes underscore the government’s commitment to making the assessment process more efficient and transparent. By expanding the responsibilities of Pr. CCIT (NaFAC), the order aims to streamline the procedures and enhance the quality of technical support, ultimately benefiting both taxpayers and the taxation authorities. The immediate effect of this order demonstrates the urgency in implementing these changes to ensure a more effective and fair taxation system in India.
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Order under section 119 of the Income-tax Act, 1961 (the Act) Assigning the role of Pr.CCsIT of the region and Pr. CCIT (NaFAC)
F.No.187/3/2020-ITA-I
Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes
(ITA-I Division)
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North Block, New Delhi
Dated: 25th October, 2023
ORDER
Subject: Order under section 119 of the Income-tax Act, 1961 (the Act) Assigning the role of Pr.CCsIT of the region and Pr. CCIT (NaFAC) – regarding
In partial modification of this office Order under section 119 of the Income-tax Act, 1961 (the Act) vide F.No. 187/3/2020-ITA-I dated 31st March, 2021, the Central Board of Direct Taxes (the Board) in exercise of powers under section 119 of the Act, hereby direct that para 3 of the aforesaid order may be substituted with the following :-
“3. Further, the Board also clarifies that the role of the Pr. CCIT (NaFAC) will inter-alia be as under and she/he shall be responsible for :-
a. Overall implementation of the Board’s Policy with respect to Faceless Assessment.
b. Formulating the Guidelines and SOPs required for the work to be done by the Assessment Units/ Verification Units/ Review Units/ Technical Units with prior approval of the Board.
c. Ensuring that the Technical Units provide a considered view on legal matters and provide technical support required for Assessment Units.
d. Advising the Board for improvement of efficiency and effectiveness of faceless assessment processes.”
2. This order comes into effect immediately.
(Vikas Singh)
Director (ITA-I), CBDT
Copy to:
1. PS to FM /OSD to FM/PS to MoS (R)/OSD to MoS(R).
2. PS to Secretary (Finance)/(Revenue).
3. Chairman, CBDT & All Members, CBDT.
4. All Principal Chief Commissioners of Income-tax / Principal Director Generals of Income-tax.
5. Chief Controller of Accounts, New Delhi.
6. All Joint Secretaries/CsIT, CBDT.
7. Web Manager, 0/o Pr.DGIT(Systems) with request to upload on the departmental website.
8. Commissioner of Income-tax (Media & TP) and official Spokesperson, CBDT, New Delhi.
9. Secretary General, IRS Association/ Secretary General, ITGOA/ All — India Income Tax SC & ST Employees’ Welfare Association / Income Tax Employees Federation (ITEF).
10. Addl CIT, Data-Base Cell for uploading on IRS officer’s website.
11. ADG (Systems)-4 for uploading on the website of gov.in.
(Vikas Singh)
Director (ITA-I), CBDT
