Skip to content

CS Professional · Advanced Direct Tax Laws and Practice · Assessment

Under the Income-tax Act, 2025, which body acts as the single channel for communications between the assessee and the assessment, verification, technical and review units 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 any other person pass through it, and those between it and the assessee are exchanged exclusively by electronic mode.

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

Explanation

Section 273(7) provides that communications among the units, or with the assessee or any other person, go through the National Faceless Assessment Centre. Communications between the Centre and the assessee are exchanged exclusively by electronic mode. The assessment unit does not correspond directly with the assessee.

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