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CS Professional · Advanced Direct Tax Laws and Practice · Assessment

Under the Income-tax Act, 2025 (applicable from the June 2027 session), which body is the single channel through which communications among the assessment, verification, technical and review units, and with the assessee, are routed in a faceless assessment?

The National Faceless Assessment Centre is the single channel. Under section 273(7), communications among the units and with the assessee or others go through it, and those between the Centre and the assessee are exchanged exclusively by electronic mode.

  1. AThe Assessing Officer having territorial jurisdiction over the assessee
  2. BThe National Faceless Assessment CentreCorrect
  3. CThe assessment unit directly, by email to the assessee
  4. DThe Principal Commissioner having jurisdiction over the case

Explanation

Section 273(7)(a) requires communications among the units, and with the assessee or any other person, to go through the National Faceless Assessment Centre. Communications between the Centre and the assessee must be exclusively electronic. The assessment unit does not correspond directly with the assessee, and the jurisdictional officer is not the channel.

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