Section 144B(7) in Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020
(7)For the purposes of faceless assessment-(i)an electronic record shall be authenticated by-(a)the National Faceless Assessment Centre by affixing its digital signature;(b)assessee or any other person, by affixing his digital signature if he is required to furnish his return of income under digital signature, and in any other case, by affixing his digital signature or under electronic verification code in the prescribed manner;(ii)every notice or order or any other electronic communication shall be delivered to the addressee, being the assessee, by way of-(a)placing an authenticated copy thereof in the assessee's registered account; or(b)sending an authenticated copy thereof to the registered email address of the assessee or his authorised representative; or(c)uploading an authenticated copy on the assessee's Mobile App,and followed by a real time alert;(iii)every notice or order or any other electronic communication shall be delivered to the addressee, being any other person, by sending an authenticated copy thereof to the registered email address of such person, followed by a real time alert;(iv)the assessee shall file his response to any notice or order or any other electronic communication, through his registered account, and once an acknowledgement is sent by the National Faceless Assessment Centre containing the hash result generated upon successful submission of response, the response shall be deemed to be authenticated;(v)the time and place of dispatch and receipt of electronic record shall be determined in accordance with the provisions of section 13 of the Information Technology Act, 2000(21 of 2000);(vi)a person shall not be required to appear either personally or through authorised representative in connection with any proceedings before the income-tax authority at the National Faceless Assessment Centre or Regional Faceless Assessment Centre or any unit set up under this sub-section;(vii)in a case where a variation is proposed in the draft assessment order or final draft assessment order or revised draft assessment order, and an opportunity is provided to the assessee by serving a notice calling upon him to show-cause as to why the assessment should not be completed as per the such draft or final draft or revised draft assessment order, the assessee or his authorised representative, as the case may be, may request for personal hearing so as to make his oral submissions or present his case before the income-tax authority in any unit;(viii)the Chief Commissioner or the Director General, in charge of the Regional Faceless Assessment Centre, under which the concerned unit is set up, may approve the request for personal hearing referred to in clause (vii) if he is of the opinion that the request is covered by the circumstances referred to in sub-clause (h) of clause (xii);(ix)where the request for personal hearing has been approved by the Chief Commissioner or the Director General, in charge of the Regional Faceless Assessment Centre, such hearing shall be conducted exclusively through video conferencing or video telephony, including use of any telecommunication application software which supports video conferencing or video telephony, in accordance with the procedure laid down by the Board;(x)subject to the proviso to sub-section (6), any examination or recording of the statement of the assessee or any other person (other than statement recorded in the course of survey under section 133A of the Act) shall be conducted by an income-tax authority in any unit, exclusively through video conferencing or video telephony, including use of any telecommunication application software which supports video conferencing or video telephony in accordance with the procedure laid down by the Board;(xi)the Board shall establish suitable facilities for video conferencing or video telephony including telecommunication application software which supports video conferencing or video telephony at such locations as may be necessary, so as to ensure that the assessee, or his authorised representative, or any other person is not denied the benefit of faceless assessment merely on the consideration that such assessee or his authorised representative, or any other person does not have access to video conferencing or video telephony at his end;(xii)the Principal Chief Commissioner or the Principal Director General, in charge of the National Faceless Assessment Centre shall, with the prior approval of the Board, lay down the standards, procedures and processes for effective functioning of the National Faceless Assessment Centre, Regional Faceless Assessment Centres and the unit set up, in an automated and mechanised environment, including format, mode, procedure and processes in respect of the following, namely:-(a)service of the notice, order or any other communication;(b)receipt of any information or documents from the person in response to the notice, order or any other communication;(c)issue of acknowledgement of the response furnished by the person;(d)provision of "e-proceeding" facility including login account facility, tracking status of assessment, display of relevant details, and facility of download;(e)accessing, verification and authentication of information and response including documents submitted during the assessment proceedings;(f)receipt, storage and retrieval of information or documents in a centralised manner;(g)circumstances in which proviso to sub-section (6) shall apply;(h)circumstances in which personal hearing referred to clause (viii) shall be approved;(i)general administration and grievance redressal mechanism in the respective Centres and units.
