1. The National E-Assessment Centre shall provide the assessee with a notice detailing the issues for the selection of his case for assessment.

2. Within fifteen days from the date of receipt of the notice the assessee will need to Respond to the National Centre for e-assessment;

3. the National E-Assessment Centre shall allocate the case chosen for e-assessment under An automated allocation framework to a particular assessment unit in any one regional e-assessment center;

4. 4.the assigned assessment unit may request the National e-assessment Centre for obtaining specific further details, documents, or proof from the assessee or any other person, as it may specify.

• Performance by the verification unit of a specific investigation or verification; and

• the technical assistance needed by the technical unit;

5. The National E-Assessment Centre shall give the assessee or any other individual sufficient notice to request to obtain the information, documents, or evidence needed by the evaluation unit;

6. within the period stated by the National e-Assessment Centre, the assessee or any other person shall send his reply to the notice;

7. The assessment unit can ask the verification unit and the technical unit to carry out a specific investigation or verification. The request shall be allocated by the National E-Assessment Centre to the verification unit and technical unit of any Regional E-Assessment Centre via an automated allocation system.

8. The National E-Assessment Centre shall transmit to the assessment unit concerned the report obtained from the verification unit or the technical unit.

9. The National E-Assessment Centre shall serve a notice on a date and time and allow it the opportunity to show cause, by stating Why the assessment in his case should not be completed to the best of his judgment.

10. The assessor shall send his reply to the National E-Assessment Centre notice within a defined period of time.

11. if the assessor fails to file a reply to the notice within a prescribed period, the National E-Assessment Centre shall notify the assessment unit of such failure;

12. The assessment unit shall submit a drafted assessment order, taking into account all the relevant material available, To the best of judgment thereof;

• Either approving the revenue

• Amount payable by

• The amount refundable to the assessee according to his return or the modification of said income or amount, and send a copy of that order to the National E-Assessment Centre;

13. The assessment unit shall provide details of the penalty during the preparation of a draught assessment order. Proceedings, if any, to be commenced therein;

14. The draft assessment order shall be reviewed subsequently by the National E-assessment Centre. and It will decide either to:

• Finalize the assessment as per the draught assessment order or

• Serve a copy of that order or notice if any, to the assessee and initiate penalty proceedings if any: Or

• Providing him with an opportunity to show cause or

• Assign the draft evaluation order in any Regional e-assessment Centre to a review team,

15. The review unit shall carry out an evaluation of the draft assessment order sent to it by the National E-Assessment Centre and shall decide either to:

• Concur with the draft assessment order or

• Suggest some changes to the draft assessment order, as it can consider necessary, and send its suggestions to the National E-assessment Centre;’

16. Upon receipt of suggestions for modifications from the review unit, the National E-assessment Centre shall Assign the case via an automated allocation system to an assessment unit other than the assessment unit that has made the draft assessment order;

17. After considering the changes proposed by the review unit, the assessment unit shall submit the final draft assessment order to the national e-assessment center;

18. Upon receipt of the final draft evaluation order, the National e-assessment Centre will provide once again Show-cause notice within the stipulated time.

19. If no response to the Show-Cause Notice made by the assessee, the National E-Assessment Centre finalizes the assessment in compliance with the draft assessment order,

     20.national e-assessment center receives a response from the assesses, the national assessment center can send the same response to the assessment unit.

21. The assessment unit shall, after having taken account of the response issued by the assessee, draw up a revised draft assessment order and forward it to the National E-Assessment Centre.

22. The National E-assessment Centre shall finalize the assessment upon receipt of the updated draft assessment.

23. After completion of the final assessment, the National E-Assessment Centre shall send all the electronic records of the case to the Assessing Officer having jurisdiction over the case for any action as may be needed under the Act.

This article does not intend to hurt the sentiments of any individual, community, sect, or religion, etcetera. This article is based purely on the author’s personal opinion and views in the exercise of the Fundamental Rights guaranteed under Article 19(1)(A) and other related laws being enforced in India for the time being.