The faceless authority has suggested a host of changes in the assessment process following conflicts and practical difficulties raised by taxpayers since the new regime was introduced.

On August 3, the National Faceless Assessment Centre issued a set of standard operating procedures (SOPs) to address several anomalies in the regime.



The faceless centre, constituted by the Central Board of Direct Taxes, is the nodal authority and works as an interface for the faceless regime.

Under the new SOP, an assessing officer will propose computation of income and loss after considering all aspects — differences and variations in the tax addition made by the department and responses submitted by the assesse — before passing the final order in the case.