Electronic assessment, also known as e-assessment, online assessment, computer assisted/mediated assessment and computer-based assessment, is the use of information technology in various forms of assessment such as educational assessment, health assessment, psychiatric assessment, and psychological assessment. This may utilize an online computer connected to a network and now it would be conducted under The Income Tax Act,1961 also.

The Finance Act, 2018 proposed electronic assessment provision to reduce or negate interface between Assessee and Assessing officer to curb harassment of Assessee and promote clean India movement.

In exercise of power conferred under The Income Tax Act,1961 The Central Board of Direct Tax issue notification 12/2018.

In which the “Director General” and “Principal Director General” given power to Power to specify procedure and processes of following matters:

(a) format and procedure for issue of notice;

(b) receipt of any information or document from the addressee in response to notice;

(c) mode and format for issue of acknowledgment of the response furnished by the addressee;

(d) provision of web portal facility including login facility, tracking status of verification, display of relevant details, and facility of download;

(e) call centre to answer queries and provide support services, including outbound calls and inbound calls seeking information or clarification;

(f) managing administration functions such as receipt, scanning, data entry, storage and retrieval of information and documents in a centralised manner;

(g) grievance redressal mechanism in the Centralised Communication Centre.

This notification also provides details of issue and service of notice in electronic form and Response to notice to be given by Assessee machine readable structured and there is no need to personal appearance before the designated authority at the Centralised Communication Centre in connection with any proceedings

Notification No. 12/2018 (CENTRAL BOARD OF DIRECT TAXES) dated 22/02/2018



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