🧾 Got an income tax notice? Know faceless assessment.
A faceless assessment regime is being used to make tax administration more transparent and technology-driven. This system, which evolved from e-Proceedings, routes assessments through the National Faceless Assessment Centre (NaFAC) instead of local officers. Scrutiny under Section 143(3) involves a detailed check of tax returns based on risk parameters like AIS mismatches. Taxpayers must now submit all replies and evidence electronically via the e-filing portal within strict timelines. Understanding the scope of the notice is the crucial first step for a proper response.