Home / Blog

E-assessment Scheme

The Central Board of Direct Taxes has introduced a new scheme called E-assessment Scheme on 12th September, 2019. Government aims to remove face to face assessment and make the assessment process more effective. This will further help in reduction of corruption and bribe as there will be no direct contract between the assesse and authority. All the cases will be allotted through Automated allocation system. In this system cases are randomly allocated by using suitable technological tools, including artificial intelligence and machine language.
The Government will set up the 6 centres and units and designate them such tasks for the better and smoother conduct of assessments. The functions for such centres are:
  1. National e-assessment Centre : It will conduct the e- assessment proceedings in a centralised manner in accordance with the provisions of this scheme.
  2. Regional e-assessment Centre : RAC will facilitate e-assessment proceedings in the cadre controlling region of a Principal Chief Commissioner. It will act as the regional coordinator.
  3. Assessment Unit  : It will be performing the function of making assessments. It will seek information or clarifications on the issue and analysis of the material furnished by the assesse or any  other function required for the purpose of doing the assessment.
  4. Verification Unit : It will perform the function of the verification including enquiry, cross verification, examination of books of accounts, witnesses, recording of statements or any other function required for verification.
  5. Technical Unit : It will provide technical assistance or advice on legal, accounting, forensic, information technology, valuation or other technical matters.
  6. Review Unit : It will review the draft assessment order which includes material evidences have been brought on record , facts and laws are duly incorporated and other functions required for the purpose of review . After reviewing it provides suggestions on the report.
Please click here to view the procedure for E-Assessment Scheme 2019.