Skip to content

CS Professional · Advanced Direct Tax Laws and Practice · Assessment

Under section 273 of the Income-tax Act, 2025, which of the following correctly describes how communications are handled in faceless assessment, subject to the exception for verification in notified circumstances?

Communication between the National Faceless Assessment Centre and the assessee, authorised representative or any other person is exchanged exclusively by electronic mode. Communications among the units and with the assessee must route through the Centre. Section 273(8) exempts only verification enquiries in circumstances specified by the Board.

  1. AThe assessment unit may write directly to the assessee, and copies go to the National Faceless Assessment Centre
  2. BCommunication between the National Faceless Assessment Centre and the assessee is exchanged exclusively by electronic modeCorrect
  3. CCommunication with the assessee may be by electronic mode or in person at the option of the assessment unit
  4. DOnly the verification unit may communicate with the assessee, through the National Faceless Assessment Centre by post

Explanation

Section 273(7) requires communications among the units, or with the assessee or any other person, to go through the National Faceless Assessment Centre, and communications between the Centre and the assessee or his authorised representative to be exchanged exclusively by electronic mode. Direct contact by the assessment unit is not permitted.

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