Hello The e-Assessment Scheme s is a process of faceless scrutiny of Ie Tax Returns. This removes the physical interaction between the taxpayer and the assessing officer. The interaction between the two parties will be done by electronic means . The procedure of e-Assessment is as follows The notice is served by the National e-Assessment Center (NeAC) which will specify the issues for the selection of the case for assessment. The NeAC will assign the case to an assessment unit in any of the Regional e-Assessment Center (ReAC) through an automated allocated system. Once the NeAC accepts the regional unit request for the documents they forward the request to the taxpayer. The NeAC then reviews the draft assessment using an automated examination tool and decides whether to ordered-list finalize the assessment order and serve the demand notice to the assessee provide the assessee an opportunity to present their case or assign the order for a review to another ReAC through an automated allocation system. 8. After thepletion of the assessment the NeAC transfers all the electronic records of the case to the assessing officer when The imposition of penalty Collection or recovery of demand Rectification of mistake Submission of any reports and A proposal seeking sanction for thet before the court. Hope this helps! In case of any query feel free to contact us at Quicko s .