TL;DR for CAs
- Respond within portal timelines with organised PDF submissions.
- Seek video hearing when facts are complex.
- Preserve acknowledgment of every upload.
What it is
Faceless assessment frameworks shift interactions to online portals with team-based reviews.
Who it applies to
Taxpayers and representatives handling scrutiny assessments.
Key provisions
- Notice response windows
- E-filing submissions
- Principles of natural justice in faceless mode
Practical tips for CAs
Use indexed PDFs. Summarise requests in a covering note.
Common mistakes
Last-day bulk uploads; incomplete annexures; ignoring questionnaire nuances.
For general guidance only. Verify with the latest Finance Act, GST notifications, and ICAI guidance notes before advising clients.