Skip to content

CS Professional · Advanced Direct Tax Laws and Practice · Assessment

Under section 273 of the Income-tax Act, 2025, which authority is responsible for facilitating the faceless assessment proceedings in a centralised manner, including assigning a selected case to a specific assessment unit?

The National Faceless Assessment Centre does this. Under section 273(3)(a), it facilitates faceless assessment centrally, assigns selected cases to a specific assessment unit, intimates the assessee, serves notices and forwards the assessee's responses. Other units only support the assessment work.

  1. AVerification unit
  2. BNational Faceless Assessment CentreCorrect
  3. CReview unit
  4. DTechnical unit

Explanation

Section 273(3)(a) provides for a National Faceless Assessment Centre which conducts proceedings centrally, assigns the selected case to a specific assessment unit, intimates the assessee, serves notices and forwards the assessee's responses. The verification, technical and review units only facilitate the assessment and do not assign cases.

Did you get it right without looking?

One question tells you little. A timed set on Assessment shows your real accuracy, how long you take and where you lose marks.

Practise AssessmentFree diagnostic mock

More Assessment questions