• ASMITA TYAGI
• DR. MADHU MONGA

The assessee visits the office of the Income Tax department if some error occurs in the return or when he/ she faces a dispute with a rule. The Government of India has introduced a faceless income tax assessment system to eliminate the harassment from the tax officials. This paper covers a comprehensive study of importance, issues and challenges for taxpayers in the faceless assessment scheme. This paper also suggests the ways to tackle these challenges.

Faceless assessment, Artificial Intelligence, National e-assessment centre.

"FACELESS ASSESSMENT: A REVOLUTIONARY CHANGE", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.9, Issue 4, page no.a313-a318, April-2022, Available :http://www.jetir.org/papers/JETIR2204041.pdf

"FACELESS ASSESSMENT: A REVOLUTIONARY CHANGE", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.9, Issue 4, page no. ppa313-a318, April-2022, Available at : http://www.jetir.org/papers/JETIR2204041.pdf