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CS Professional · Advanced Direct Tax Laws and Practice · Assessment

Under the faceless assessment scheme in section 273 of the Income-tax Act, 2025, which body serves the notice under section 268(1) or 270(8) on the assessee and forwards the assessee's response to the assessment unit?

The National Faceless Assessment Centre serves the notice under section 268(1) or 270(8) and forwards the assessee's response to the assessment unit. Section 273(3)(a) assigns this central coordination role to it, while verification, technical and review units merely assist the assessment.

  1. AThe verification unit
  2. BThe National Faceless Assessment CentreCorrect
  3. CThe technical unit
  4. DThe review unit

Explanation

Section 273(3)(a) gives the National Faceless Assessment Centre the functions of assigning the case to an assessment unit, intimating the assessee, serving the notice under section 268(1) or 270(8) and forwarding the assessee's response to the assessment unit. The other units only facilitate the assessment.

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