FACELESS ASSESSMENT: A PARADIGM SHIFT IN INCOME TAX LAW

In this modern world no one can imagine their lives without technology. Over the past few years technology has changed the work styles in all sectors whether it is government or non-government organisation, academic world, private enterprise or in the society at large. The income tax department has also responded to these changes and has been gradually digitizing all areas of compliances and interactions with taxpayers. One such new addition is faceless assessment and appeals. This new scheme eliminated all human interface between the taxpayers and the income tax department. Under this scheme taxpayers need not see face to face any tax officer or visit an income tax office. He or she can e-file assessment’s reply on the income tax portal from the comfort of his home without the hassle of visiting any tax office. The platform for transparent taxation, honouring the honest aimed at easing compliance, expediting refunds and benefiting honest taxpayers. The focus is on making the tax system people centric and public friendly. The factors responsible for changes in the taxation system were policy driven governance belief in people’s honesty, the use of advanced technology and efficiency in bureaucracy. In the present paper an effort has been made to throw light on what this platform is all about and what is that we would like to achieve from this new transparent plan.

               

KEYWORDS: Faceless Assessment, Faceless Appeal, Income Tax, Taxpayer, Non-Government Organisation.


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