Faceless Assessments, Rectifications & E-Advance Rulings

by R.P. Garg

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About Faceless Assessments, Rectifications & E-Advance Rulings

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

About the Author

R.P. Garg

R.P. Garg-SHRI R.P. GARG, is an Advocate practicing in Direct Tax Laws and specialising in International Tax Laws having 45 years� experience, as a Chartered Accountant, as an advocate of High Courts and Supreme Court and as a Member of Income Tax Appellate Tribunal, a forum in India functioning under the administrative control of Ministry of Law, Govt. of India. This Apex body is final on facts and subject only to an appeal to High Court and only on a substantial question of law.He has been a member Tribunal for a period of over 23 years conducting tax second appeals and has retired as the Senior Vice President thereof.He has continuously contributed papers in various seminars and tax journals on International and Indian tax laws. He is currently a senior tax consultant to internationally reputed firms dealing in tax and treaty matters. Academically, he is a commerce graduate, a Fellow Member of the Institute of Chartered Accountants of India and has a master degree in law from Delhi University, India. He co-authored books on International Law, Income Tax, Limitation & Arbitration and Gift Tax laws.

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