Bharat Faceless Assessments Rectifications & E-Advance Rulings By R.P. Garg Sunita Garg Edition May 2023

Bharat Faceless Assessments Rectifications By R.P. Garg

Bharat Faceless Assessments Rectifications By R.P. Garg

1. New Faceless Assessment Chart

2. Faceless Penalty Steps Orders Chart

Chapter 1 Introduction
Chapter 2 Tax Proceedings So Far

Chapter 3 Faceless Procedure Schemes

Chapter 4 Old Faceless Assessment

Chapter 5 New Faceless Assessment (Section 144B)

Chapter 6 Comparative Faceless Assessment

Chapter 7 E-assessment of income escaping assessment
(Sections 147-152)

Chapter 8 Faceless Rectification

Chapter 9 Faceless Penalty Schemes, 2021
Chapter 10 E-Advance Rulings Scheme, 2022
Chapter 11 Faceless Other Procedures
Appendix 1 Taxpayers’ Charter Sensitising on Faceless Assessment Scheme

Appendix 2 E-Portal for Filing Complaints

Appendix 3A Faceless Assessment Scheme, 2019

Appendix 3B General Directions for Giving effect to Faceless Assessment Scheme, 2019

Appendix 4 Faceless – Other proceedings
Appendix 5 Order on Jurisdiction
Appendix 6 Setting up of NFAC

Appendix 7 Setting up of RFACs (now ineffective)

Appendix 8 SOP Personal Hearing
Appendix 9 SOP: AU, VU, TU, RU
Appendix 10 SOP Assessment Units

Appendix 11 SOP for Verification unit

Appendix 12 SOP for Review Unit

Appendix 13 SOP for Technical unit

Appendix 14 Faceless Penalty Scheme, 2021
Appendix 15 Faceless Penalty Scheme, 2021 Order

Appendix 16 Order for Assignment and Disposal of Penalty Cases

Appendix 17 Penalty levy Procedure
Appendix 18 Instruction No. 08/2011, dated 11-8-2011

Appendix 19 Authorisation of PCIT/Addl. Commissioners

Appendix 20 Prescribed Income-tax Authority u/s 142(1)

Appendix 21 Faceless Press Release & Notification

SUBJECT INDEX