The CBDT vide F. No. NaFAC/Delhi/CIT-1/2022-23/112/92 dated August 03, 2022 has issued Standard Operating Procedure (“SOP”) for Assessment Unit (“AU”), Verification Unit (“VU”), Technical Unit (“TU”) and Review Unit (“RU”) under the Faceless Assessment provisions of Section 144B of the Income-tax Act (“the IT Act”).
Kindly find enclosed Standard Operating Procedure (SOPs) issued under Section 144B(6)(xi) of Income-tax Act, 1961, for AU, VU, TU and RU. The same may be disseminated among the Units under your region for compliance.
The SOPs provide guidance to the Units and outline the process for facilitating assessments as envisaged under the provisions of Section 144B of the Income-tax Act.
All care has been taken in preparation of the SOPs. However, in implementation of the SOPS if any practical difficulty or conflict with the statute is noticed, then the provisions of Statute shall prevail.
These SOPs are strictly for departmental use only.
The Complete SOP can be accessed at: https://www.a2ztaxcorp.com/wp-content/uploads/2022/08/Faceless-Assessment-SOP-dated-03.08.2022-1.pdf
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