Responding to a Faceless Income Tax Assessment Notice

You usually get 15 days to respond to a faceless show-cause notice, and missing that window can mean a tax demand decided without your side of the story. A faceless assessment notice under section 143(2) or section 142(1) of the Income-tax Act 1961 is answered entirely online, through the e-Proceedings tab at incometax.gov.in, with no officer to visit and no paper to post.

Faceless assessment is a fully online income-tax scrutiny where you never meet the assessing officer. The National Faceless Assessment Centre, called NaFAC, is the single point of contact and routes everything through the e-filing portal. There is no territorial jurisdiction and no physical office to attend in person.

Section 144B of the Income-tax Act 1961 prescribes the procedure for faceless assessment. The trigger notice is issued separately: a scrutiny notice under section 143(2) or an inquiry notice under section 142(1). NaFAC serves all communication electronically. Where the department proposes a variation prejudicial to you, it must serve a show-cause notice and a draft assessment order, and give you an opportunity to reply before the final order under section 143(3). A personal hearing is allowed only through video conference, and only if you specifically request it and it is granted. If you are aggrieved by the final order, the next step is a faceless appeal before the Commissioner of Income-tax (Appeals) under section 246A, not a fresh reply at the assessment stage.

1. Log in at incometax.gov.in with your PAN and password.
2. Open Pending Actions, then click e-Proceedings to see the active notice from NaFAC.
3. Click View Notices and download the notice PDF. Note the exact section, the points raised, and the response due date.
4. Click Submit Response. Choose whether you Fully Agree, Partially Agree, or Disagree with the proposed variation.
5. Draft a point-wise written reply that answers every query, referring to figures in your return.
6. Upload the reply and every supporting document as clearly named PDFs.
7. If you want a hearing, use the request option to seek a personal hearing through video conference.
8. Submit before the due date and download the acknowledgement; save it as proof of timely response.
9. If you need more time, file an adjournment request through the same e-Proceedings window before the deadline.

The free Timeline Calculator helps you count the exact reply deadline so you never miss the window.

• The notice PDF and your acknowledgement number
• Your filed ITR and computation of income for the year
• Form 26AS, AIS and TIS downloaded from the portal
• Bank statements for the queried transactions
• Invoices, contracts, loan or gift confirmations supporting each entry
• A point-wise covering letter answering each query

• Treating section 144B as the notice section. The notice is under section 143(2) or section 142(1); 144B is only the procedure.
• Ignoring the email and missing the portal notice. Service is valid electronically under section 144B(6), so silence is treated as non-compliance.
• Letting the show-cause window lapse. A best-judgment order under section 144 can follow if you do not reply.
• Not asking for a video-conference hearing when facts are disputed, even though section 144B(6)(viii) allows it on request.
• Replying at the assessment stage when the right remedy is a section 246A appeal after the final order.

No. Section 144B sets out the faceless assessment procedure. The actual notice is issued under section 143(2) for scrutiny or section 142(1) for inquiry. The final order is passed under section 143(3) or, on default, section 144.

Only online, at incometax.gov.in under Pending Actions then e-Proceedings. There is no officer to meet and no postal reply; NaFAC communicates only through the portal and your registered email.

A show-cause notice commonly gives 7 to 15 days, while a section 142(1) inquiry often allows 15 to 30 days. Always go by the exact due date printed on your notice, and seek an adjournment in time if needed.

Yes, but only through video conference and only if you request it and it is granted. There is no in-person hearing in the faceless system. Ask for it through the e-Proceedings response option.

NaFAC can finalise the assessment on the available material, and a best-judgment order under section 144 may follow. That usually means a higher demand decided without your explanation, which you then have to appeal.

When the department proposes a variation prejudicial to you, NaFAC serves a draft assessment order with a show-cause notice. You may accept the variation or file objections before the final order is passed.

Yes. You can engage a chartered accountant or authorised representative, who can also attend the video-conference hearing on your behalf after you authorise them on the portal.

File a faceless appeal before the Commissioner of Income-tax (Appeals) under section 246A within 30 days of the order. This is a separate remedy from replying at the assessment stage.

Faceless, online-first dealing with the government is exactly where the right to information becomes a power tool. If a department sits on your file or you want the records behind a decision, you can ask. Use the AI RTI Drafter to write a clean application, and the PIO Reply Checker to test whether an official reply is complete. To understand your underlying rights, see the RTI Act, 2005 and The RTI Playbook.

• Income-tax Act 1961, full text including Section 144B (incometaxindia.gov.in)
• Income Tax e-filing portal, e-Proceedings (incometax.gov.in)