NumberIQHQ
GlossaryDTWhat is Faceless Assessment?
dt

What is Faceless Assessment?

Faceless assessment is an electronic income-tax assessment under Section 144B conducted through the National Faceless Assessment Centre, without any physical interface.

Bare Law Reference: Section 144B, Income-tax Act.

Detailed Explanation

How it works

Cases are allocated to units automatically, communication is through the portal, and a show-cause notice and draft order precede any adverse variation, with video-hearing rights.

Frequently asked questions

What is faceless assessment?

An electronic assessment under Section 144B done via the NaFAC without meeting an Assessing Officer.

Can I get a hearing?

Yes, a video-conference hearing can be requested after a show-cause notice proposing a variation.

This content is for general guidance only and does not constitute professional advice. Tax law changes frequently — verify the current position and consult a qualified Chartered Accountant before acting. Last reviewed: June 2026.

Key Takeaways

  • Faceless assessment is electronic, via NaFAC.
  • No personal interface with an officer.
  • SCN and draft order precede adverse changes.
← Back to all terms