This 3rd edition of Professional’s Handbook on Faceless Assessment, authored by CA G. Sekar, provides a detailed, structured, and practical guide to the faceless assessment system introduced under the Income Tax Act, 1961. Updated to 2022, it covers the complete range of faceless schemes and procedures, including assessment, appeal, penalty, and other proceedings, along with relevant statutory provisions, CBDT notifications, and practical insights.

The book serves as a ready reference for understanding and implementing the digital and paperless regime of tax administration, designed to enhance transparency, efficiency, and accountability. It offers clause-by-clause analysis, flowcharts, and checklists to ensure effective compliance in a faceless environment.

The content covers:
• Comprehensive coverage of updated Faceless Assessment Procedures
• Detailed discussion on provisions of Income Tax Act relating to faceless assessment, search, and other important aspects
• Faceless Appeal Scheme, 2021
• Faceless Penalty Scheme, 2021
• Faceless Rectification Scheme, 2021
• Faceless Approval, Registration, and other schemes notified
• E-assessment under Section 143(3A) to 143(3C) and related statutory provisions
• Step-by-step guidance for procedural compliance under each scheme
• Practical illustrations, checklists, and do’s & don’ts for taxpayers and professionals
• Relevant CBDT circulars, notifications, and amendments for 2022

This edition is particularly suitable for:
• Chartered accountants, tax consultants, and legal professionals handling faceless assessment and appeal cases
• Corporate tax teams adapting to the faceless compliance regime
• Law and commerce students studying reforms in Indian tax administration
• Taxpayers seeking to understand the procedural and practical aspects of faceless schemes

Whether used for compliance, advisory, or litigation preparation, this updated edition offers an authoritative, practical, and user-friendly guide to faceless assessment and allied schemes under Indian tax law.