Description
Bharat Law House Pvt. Ltd. FACELESS Assessments, Rectifications & E-Advance Rulings by R P GARG SUNITA GARG
1. New Faceless Assessment Chart
2. 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 (Section 144B)
Chapter 6 Comparative Faceless Assessment
Chapter 7 E-assessment of income escaping assessment
(Sections 147-152)
Chapter 8 Faceless Rectification
Chapter 9 Faceless Penalty Schemes, 2021
Chapter 10 E-Advance Rulings Scheme, 2022
Chapter 11 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 (now ineffective)
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)
Appendix 21 Faceless Press Release & Notification
SUBJECT INDEX