Commercial Padhuka Professionals Handbook on Faceless Assessment including Appeal & Penalty By CA G.Sekar Edition April 2022

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The Highlights of this New updated edition includes –

  • Complete coverage of updated Faceless Assessment Procedures
  • Detailed discussion of provisions of Income Tax Act relating to, Assessments Search, and other relevant topics.
  • Separate topic of discussion for the latest schemes notified in such as-
  • Faceless Appeal Scheme,2021
  • Faceless Penalty Scheme,2021
  • E-Advance Rulings Schemes,2022
  • E-Settlement Scheme,2021 & E-Verification Scheme,2021
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Padhuka Professional Handbook on Faceless Assessment CA G.Sekar

Padhuka Professional Handbook on Faceless Assessment CA G.Sekar

Faceless Assessment Process was introduced in the Income Tax to provide for greater efficiency, transparency and accountability in Assessment Procedures. Section 144B was inserted in the Income Tax Act to provide the procedure for faceless assessment with effect from 01.04.2021. However, in implementing the faceless assessment procedures certain difficulties were encountered by the administration and by the Tax payers

In order to remove the difficulties in this existing faceless assessment procedure, Finance Act, 2022 amended Sec.144B which is expected to streamline the process and provide for effective Implementation of the Faceless Assessments. Consequently, various Faceless Assessment related schemes were also notified.

The Highlights of this New updated edition includes –

  • Complete coverage of updated Faceless Assessment Procedures
  • Detailed discussion of provisions of Income Tax Act relating to, Assessments Search, and other relevant topics.
  • Separate topic of discussion for the latest schemes notified in such as-
  • Faceless Appeal Scheme,2021
  • Faceless Penalty Scheme,2021
  • E-Advance Rulings Schemes,2022
  • E-Settlement Scheme,2021 & E-Verification Scheme,2021
  • Faceless Jurisdiction of Income Tax Authorities Scheme,2022
  • E-Assessment of Income Escaping Assessment Scheme,202
  • Faceless Inquiry or Valuation Scheme,2022

Contents

Part – I

  1. Introduction to Faceless Assessment in India
  2. Faceless Assessment Scheme
  3. Faceless Appeal Scheme
  4. Faceless Penalty Scheme
  5. Other Faceless Schemes

Part – II

  1. Assessment Procedures in Income Tax Act
  2. Assessment Procedures-Income Escaping Assessment
  3. Assessment Procedures-Search Assessment
  4. Penalties and Prosecution

Part – III

  1. Related Provisions of the Income Tax Act

About the Author:

Sekar completed his B.Sc. Chemistry in Dharmapuri Arts College (University of Madras; 1993) and M.Sc. Organic Chemistry in Department of Organic Chemistry, Guindy Campus, University of Madras (1995; M.Sc. thesis guide: Prof. P. Rajakumar).He obtained his Ph.D. in synthetic organic chemistry from Indian Institute of Technology Kanpur in 1999 under the guidance of Padma Shri Prof. V. K. Singh. He has carried out his JSPS postdoctoral fellowship at Toyohashi University of Technology, Japan (with Prof. H. Nishiyama; Apr. 2000 Jun. 2001), AvH postdoctoral fellowship at University of Goettingen, Germany (with Prof. L. F. Tietze; Jul. 2001  Dec. 2002) and senior postdoctoral fellowship at Caltech, USA (with Prof. Brian M. Stoltz; Feb. 2003 Dec. 2004), prior to joining IIT Madras in December 2004 where he is presently holding Professor position

His research interests lie in the areas of asymmetric synthesis, total synthesis of biologically active natural products, and synthesis and application of chiral nanocatalysts.

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