The Central Board of Direct Taxes (CBDT) on February 17, 2021 has notified the Faceless Assessment (First Amendment) Scheme, 2021 through Notification No. 6/2021. The above amendment seeks to further amend the Faceless Assessment Scheme, 2019.
The National e-Assessment Centre shall intimate the assessee that assessment in his case shall be completed under this Scheme.
“The National e-assessment Centre shall assign the case selected for the purposes of e-assessment under this Scheme to a specific assessment unit in any one Regional e-assessment Centre through an automated allocation system; where a request for obtaining further information, document or evidence from the assessee or any other person has been made by the assessment unit, the National e-Assessment Centre shall issue appropriate notice or requisition to such assessee or person, specifying a time therein, for submitting such information, documents or evidence;” read the notification.