Background

The Section 143(3A) / (3B) / (3C) of Income Tax Act, 1961 vest power in Central Government to make a scheme by notification to assess to impart greater efficiency, transparency and accountability. This Scheme can cover the assessment of Income Tax under Section 143(3) or Section 144 of the Income Tax Act, 1961.

Section 143(3A) of the said Act authorises to frame scheme through the following: -

• Eliminate the interface between assessing officer and assessee to the extent technologically feasible.

• Optimise utilisation of the resources through the economies of scale and functional specialisation;

• Introduce a team-based assessment with the dynamic jurisdiction.

By purview of Section 143(3A) of the said Act, Central Government notified E-Assessment Scheme, 2019 vide Notification No. 61/2019 dated September 12, 2019. On October 7, 2019, the E-assessment scheme was launched with the inauguration of the National E-assessment Centre..