Faceless Assessment

Faceless Assessment is an electronic system introduced by the Income Tax Department to eliminate the need for physical interaction between taxpayers and tax officials. Under this system, the entire assessment process — from issuing notices to submitting responses and receiving orders — is carried out online through the Income Tax e-filing portal. This approach ensures transparency, reduces the scope for corruption, and promotes efficiency in tax administration. The assessment and taxation of income earned in a Financial Year (FY) take place in the corresponding Assessment Year (AY).

Example: Income earned during FY 2022–23 (1 April 2022 to 31 March 2023) is assessed and taxed in AY 2023–24 under the faceless assessment system through the online portal