E-assessment to include 5 units i.e. national e-assessment centres, regional e-assessment centres, assessment unit, verification unit, technical unit and review unit.

Procedure of e-assessment in short:-

National e-assessment centre to issue notice. Then, it will allot case to any unit under any regional e-assessment unit through automated system. Regional Assessment unit may national unit to seek further info, conduct enquiry or seek technical assistance. Accordingly, national unit may seek info from assessee or other person, or may refer case to verification unit or technical unit through automated system. Then, regional unit shall make draft order. The national unit will examine the draft order in accordance with risk management strategy using automated examination tool and will either accept the draft order or provide another show cause to assessee is there is any change or send the draft order to review unit. Review unit may accept or suggest changes to the national unit. The national unit shall again send it to regional assessment unit. Again regional unit will send draft assessment order to national unit. National unit will issue notice to assessee again and the entire cycle may be followed again. Finally the national unit will pass the order.

All work such as imposition of penalty, collection and recovery, appeal effect and rectification will be done by jurisdictional AO.

The jurisdictional CIT(A) will hear the appeals against order by national unit.