Skip to content

CA Final · Direct Tax Laws & International Taxation · Assessment Procedure

Under the Income-tax Rules, 2026, an assessee is to file a response to a notice in a faceless assessment of Desai Retail Ltd. When is the response deemed authenticated?

The response is filed through the assessee's registered account and is deemed authenticated once the National Faceless Assessment Centre sends an acknowledgement containing the hash result generated on successful submission. Posting hard copies or merely uploading without that acknowledgement does not complete authentication.

  1. AOnce the assessee posts a signed hard copy to the assessment unit
  2. BOnce an acknowledgement containing the hash result is sent by the National Faceless Assessment Centre after successful submission through the registered accountCorrect
  3. COnce the assessment unit emails a confirmation to the assessee's representative
  4. DOnce the response is uploaded, irrespective of any acknowledgement

Explanation

Rule 176(3)(d) states that the assessee files the response through the registered account, and it is deemed authenticated once the NaFAC sends an acknowledgement containing the hash result generated upon successful submission. Hard-copy posting or mere upload without acknowledgement does not satisfy this.

Did you get it right without looking?

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

Practise Assessment ProcedureFree diagnostic mock

More Assessment Procedure questions