Faceless assessment
Topic: Taxation: Direct and Indirect Taxes, GST and Global Tax Issues · NCERT: Beyond NCERT
Meaning
Faceless assessment means the tax department examines a return entirely online, with no face-to-face contact between the taxpayer and the tax officer. An assessment is the department's check of whether the tax declared is correct. The taxpayer does not know which officer is handling the case. The aim is to cut officers' discretion and the scope for corruption and harassment. India launched it in 2020, together with the Taxpayers' Charter, a statement of taxpayers' rights and duties.
Example
A shopkeeper in Madurai gets a query about their return on the e-filing portal. They upload bills and replies online. An unnamed officer, who may be in another city, finishes the assessment without ever meeting them.
Related concepts
- Income tax
- Corporate tax
- Minimum Alternate Tax
- Capital gains tax
- Securities Transaction Tax
- Angel tax
- Wealth tax and inheritance tax
- Paper taxes
- Tax deducted at source