Amendments to the E-Assessment Scheme 2019
The E-Assessment Scheme 2019 was launched vide notification no. 61/2019 as a move towards digitization. With time, these proceedings required to be modified and thus came forth the Amendment to the E-Assessment Scheme 2020. The aim of this scheme is to make the assessment proceedings more efficient and hassle-free. The new scheme has provided for a new procedure for assessment and has amended the rules related to authentication of an electronic record. There have been changes in the penalty procedure as well. Under the new scheme, the Central Board of Indirect Taxes (CBDT) shall establish new centres and units in order to facilitate such an assessment. The salient features of the new scheme are discussed further as follows:
Salient Features of the Amendment to the E-Assessment Scheme 2019:
- After the Amendment of the scheme vide Notification no. 61/2020, the name has been changed to “Faceless Assessment Scheme 2019”.
- Under the new structure, the CBDT will establish - the National e-Assessment Centre (NeAC), Regional e-Assessment Centres, Assessment units, Verification units, Technical units, and Review units.