E-assessment Scheme, 2019 is notified vide Notification No. 61/2019- Income Tax dated 12th September, 2019. ‘Assessment’ means assessment of total income or loss of the assessee under sub-section (3) of section 143 of the Act. ‘e-assessment’ means the assessment proceedings conducted electronically in ‘e-Proceeding’ facility through assessee’s registered account in designated portal.
The assessment under E-assessment Scheme, 2019 shall be made in respect of such territorial area, or persons or class of persons, or incomes or class of incomes, or cases or class of cases, as may be specified by the Board.
Procedure for E-assessment Scheme, 2019