E-Assessment Scheme 2019
Finance Minister’s Budget Speech 2019
The Hon’ble FM, in her Budget Speech on 5th July 2019 announced:
√ Faceless assessment in electronic mode
√ With no human interface
√ To be launched in 2019 in a phased manner
√ Notices to be issued electronically by a Central cell
√ Cases to be allocated to assessment units in a random manner
√ Central Cell to be the single point of contact between taxpayer and the Department
Legal Framework
- Section 143(3A) & (3B) of the IT Act empowered notification of E-assessment scheme to impart greater efficiency, transparency and accountability by:
– Eliminating interface between Assessing Officer and Assessee to the extent technologically feasible
– Optimising the utilisation of resources through economies of scale and functional specialisation
– Introducing team based assessment with dynamic jurisdiction
– E-assessment Scheme 2019 notified on 12.09.2019
Organisation Structure
- National e-Assessment Center (NeAC)
– Headed by Pr. CCIT
– Located at Delhi
- 8 Regional e-Assessment Centers (ReAC)
– Headed byCCIT
– Located at Delhi, Mumbai, Chennai, Kolkata, Ahmedabad, Pune, Bangalore and Hyderabad
NeAC/ReAC Manpower
| Post | Number |
| Pr. Chief Commissioner of Income Tax | 1 |
| Chief Commissioner of Income Tax | 4 |
| Pr. Commissioner of Income Tax | 25 |
| Commissioner of Income Tax | 1 |
| Additional/Joint Commissioner of Income Tax | 144 |
| Deputy/Assistant Commissioner of Income Tax | 163 |
| Income Tax Officer | 281 |
| Inspector | 635 |
| Executive Assistant | 400 |
| Multi-Tasking Staff | 558 |
| Stenographer | 474 |
| Total | 2686 |
E-Assessment 2019 Ecosystem
National e-Assessment Center (NeAC) Delhi
Functions of NeAC
- Specify format, mode, procedure and processes
- Send all notices/communication electronically
- Assign cases to assessment unit (ReAC) through automated allocation system
- Allocate cases to verification unit, technical unit through automated allocation system
- Select draft assessment orders for review and allocate to review unit through automated allocation system
- Providing opportunity to taxpayer before finalising assessment order
- Finalize assessment orders
- Transfer all electronic records to jurisdictional AO for post assessment work
Regional e-Assessment Centers (ReAC)
Functions of ReACs
- Assessment Unit – Identify issues, seek information and analyse material to frame draft assessment orders
- Verification Unit – Conduct enquiry, examination of books of account, examination of witnesses and recording of statement (through VC)
- Technical Unit – Provide advice on legal, accounting, forensic, Information Technology, Valuation, Transfer Pricing, Data Analytics etc.
- Review Unit – Review of Draft Assessment Order – Whether material evidence brought on record, points of facts and law incorporated, application judicial decisions considered, arithmetic correctness etc.
Progress So Far͙………
| 05.07.2019 | Announcement in Budget |
| 12.09.2019 | Notification of E-Assessment Scheme 2019 |
| 17.09.2019 | Diversion of Posts from CIT and above |
| 17.09.2019 | Posting of officers in NeAC |
| 23.09.2019 | Notification for All India Jurisdiction (concurrent) to NeAC |
| 24.09.2019 | Selection of cases for E-Assessment scheme 2019 |
| 26.09.2019 | Notification of designated portal for E-Assessment |
| 27.09.2019 | Issue of digitally signed notices in 58,322 cases |
| 30.09.2019 | Allocation of office space for NeAC |
| 01.10.2019 | Diversion of posts for ReACs from Add. CIT and below |
| 03.10.2019 | Setting up and All India Jurisdiction (concurrent) to ReACs |
| 07.10.2019 | Inauguration of NeAC and ReACs by Hon’ble FM |
Expected Benefits
- Ease of compliance for taxpayers
- No human interface
- Transparency and efficiency
- Functional Specialisation
- Improvement in Quality of Assessment
- Risk based and focussed approach
- Systematic and specific verification
- Standardisation and quality management
- Better monitoring
- Expeditious Disposal of Cases
Source- PDF on E-Assessment Scheme 2019
