CBDT Tightens Faceless Assessment Guidelines to Curb Irrelevant Queries

The Central Board of Direct Taxes (CBDT) is intensifying its efforts to refine the faceless assessment process. In a recent move, CBDT Chairman Ravi Agarwal instructed Faceless Assessment Officers to prioritize relevant, case-specific queries during assessments, a significant step toward more efficient tax administration.

This directive accompanies comprehensive guidelines by the CBDT for the selection of Income Tax Returns (ITRs) for the Financial Year 2025-26. Facilitating this new protocol, initial notices under Section 143(2) are being issued for cases chosen through the Computer Assisted Scrutiny Selection (CASS) cycle, with further assessments governed by procedural parameters in these guidelines.

Chairman Agarwal's initiative calls for an elevated responsibility for senior officers, tasking Unit Heads with supervisory roles to ensure compliance with the new standards, thereby enhancing the taxpayer experience and preserving assessment integrity.

(With inputs from agencies.)