CA Final · Direct Tax Laws & International Taxation · Assessment Procedure
Fintrex Solutions Pvt Ltd is assessed in a faceless manner. The assessment unit wants further documents from the company about certain expenses. Under the procedure in Rule 176 of the Income-tax Rules, 2026, how must the request for these documents reach the company?
The request goes through the National Faceless Assessment Centre. The assessment unit asks the Centre, which serves the notice or requisition on the company and then forwards the company's response back to the assessment unit. The assessment unit does not communicate with the assessee directly in faceless assessment.
- AThe assessment unit serves the notice directly on the company and receives the reply directly
- BThe National Faceless Assessment Centre serves an appropriate notice or requisition on the company and forwards the company's response to the assessment unitCorrect
- CThe verification unit serves the notice and passes the reply to the review unit
- DThe Assessing Officer having jurisdiction over the company serves the notice after the case is transferred to him
Explanation
Under Rule 176(2)(d) and (e), when the assessment unit wants further information, it makes the request through the National Faceless Assessment Centre. The Centre serves the notice or requisition and forwards the response to the assessment unit. The assessment unit never deals with the assessee directly. Jurisdictional officer gets the records only after assessment is complete.
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