FACELESS Assessments, Rectifications & E-Advance Rulings

1.      New Faceless Assessment Chart

2.      Old Faceless Steps Assessment Chart

3.      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

Chapter 6         Comparative Faceless Assessment

Chapter 7         Faceless Penalty Scheme, 2021

Chapter 8         Faceless Rectification

Chapter 9         E-Advance Rulings Scheme, 2022

Chapter 10       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

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)

SUBJECT INDEX