Faceless Tax Assessment Scheme.
                     FACELESS TAX ASSESSMENT
INTRODUCTION
• The Prime Minister Narendra Modi launched the programme 'Transparent 
Taxation Honouring the Honest' through a video conference on 13 August, 
2020. 
• The PM launched Faceless Assessment and Taxpayers Charter.
Source: Hindustan Times
FACELESS ASSESSMENT SCHEME 
• The Faceless Assessment Scheme aims to eliminate the human interface 
between the taxpayer and the income tax department.
• Faceless Appeal service will come into force on September 25. 
Source: Hindustan Times
FEATURES OF FACELESS 
ASSESSMENT SCHEME 
• Selection of a tax payer only through system using data analytics and AI
• Abolition of territorial jurisdiction which means a tax payer may belong to 
one city but the ITR may be assessed in some other city through random 
selection by computer.
• Automated random allocation of cases
• Central issuance of notices with Document Identification No.
Source: The Financial Express
ATTRIBUTES OF FACELESS 
ASSESSMENT SCHEME 
• No physical interface and no need to visit the Income Tax Office
• Team based assessments and team based review
• Draft assessment order in one city, review in another city and finalisation in 
third city.
Source: MoneyControl
EXCEPTIONS TO FACELESS 
ASSESSMENT
• The exceptions to the Faceless Assessment includes, serious frauds, major 
tax evasion, sensitive and search matters. 
• The system also excludes international taxation and Black Money Act & 
Benami Property.
Source: The Economic Times
TAXES AS PART OF 
RESPONSIBILITY
• Prime Minister in his video conference has urged tax payers to come 
forward and pay taxes as part of their responsibility.
• "Those who are able to pay tax but are not paying taxes, should come 
forward with self-motivation requested by Modi.
Source: MoneyControl
NOT FACE-TO-FACE ANYMORE
• Implementation of the faceless assessment scheme is set to eliminate the 
human interface between the taxpayer and representatives of the income 
tax department.
Source: The  Hindustan Business Lines
CHANGE IN FUNCTIONING STYLE 
REQUIRED
• With the implementation of the new faceless assessment scheme, all the 
assessment orders will now be issued online.
• Assessments and cases related to major tax evasion, tax frauds and so on 
are kept outside the ambit of faceless assessment schemes.
Source: The Financial Express
BUDGET
• A total of 2,686 officials of the I-T department have been deputed for 
implementation of the scheme.
• In her July Budget speech, finance minister Nirmala Sitharaman had 
announced the faceless assessment scheme.
Source: Analytics  India Magazene
DIGITAL INDIA
• The setting up of National e-Assessment Centre is a ‘momentous step’ 
towards the larger objectives of better taxpayer service.
• Reduction of taxpayer grievances in line with prime minister's vision of 
‘Digital India' and promotion of ease of doing business.
Source: The Indian Wire