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Faceless assessment, and why an NRI's case is often not faceless

Most assessments are faceless, but an NRI's is usually assigned to an international-tax officer outside the faceless system.

You have received an income-tax notice putting your Indian return into assessment, and you have read that everything is faceless now, all online, no officer to meet. For most taxpayers that is true. For an NRI it often is not: because a non-resident's case is usually handled by an international-tax officer, it can sit outside the faceless system, with a named jurisdictional officer. Knowing which system you are in changes how you respond, and there is a hearing right worth using. Here is how a faceless, or not-so-faceless, assessment works for an NRI.
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Last reviewed: 26 July 20267 min readReviewed by Preetesh Maloo, CA

The short answer

Indian scrutiny and reassessment are mostly conducted through the faceless assessment system under Section 144B, run by a central faceless centre with no in-person interface, everything through the portal, and before any adverse change you get a show-cause with a draft of the proposed order to respond to. But an NRI's assessment is frequently carved out: cases in the international-tax charges are assigned to a jurisdictional officer, not the faceless centre, so a non-resident often deals with a named international-tax ward rather than a faceless one. Either way, you respond from abroad through the portal, and you can insist on a personal hearing by video, which must be granted if you ask.

References on this page

  • Most assessments are faceless under Section 144B, through a central centre, with a show-cause and draft order before any adverse change
  • An NRI's case is usually in the international-tax charges, which are carved out of the faceless system and handled by a jurisdictional officer
  • A personal hearing by video conferencing must be granted if you request it
  • A reassessment notice, by contrast, must still be issued through the faceless route even for an NRI

How the faceless system works

For most taxpayers, an assessment is now faceless under Section 144B. A central faceless centre runs it, there is no officer to visit, and every notice and reply goes through the e-filing portal. The process has a built-in protection: before the department makes any change to your income that is against you, it must issue a show-cause notice with a proposal, effectively a draft of the assessment order, and give you time, at least a week, to respond, before the final order is passed.

And you are not forced to argue only in writing. If you ask for a personal hearing, it is held by video conferencing, and the law was changed so that such a hearing must be granted on request, not left to the officer's discretion. So even in a faceless assessment you can put your case to a person, over video, from wherever you are.

Why an NRI is often outside it

Here is the twist that surprises non-residents. The department carved certain categories out of the faceless system, and one of them is the international-tax charges, which is where non-residents' cases usually sit. So an NRI's scrutiny assessment is frequently assigned to a jurisdictional international-taxation officer, a named ward, rather than the faceless centre. That means the general assumption that everything is faceless does not hold for many NRIs; you may have an identifiable officer and ward handling your case.

There is a nuance to keep straight: while the assessment itself may be jurisdictional for an NRI, a reassessment notice, the notice reopening an old year, must still be issued through the faceless route, and NRIs have successfully challenged reopenings that were not. So the two stages can run on different tracks. What does not change is how you engage: you respond through the portal from abroad, you can request the video hearing, and you can authorise a representative in India to act for you. A practising CA identifies which system your case is in, responds to the show-cause and draft order in time, and uses the video-hearing right.

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What's involved

What the CA actually does

  1. 1

    We identify the system

    We work out whether your assessment is faceless or with a jurisdictional international-tax officer, since that changes how and where you engage.

  2. 2

    We answer the draft order

    We respond to the show-cause and the draft assessment order within the window, so an adverse change is contested before the final order.

  3. 3

    We use the video hearing

    We request and attend the personal hearing by video, which must be granted, so your case is argued to a person, not just filed.

  4. 4

    We act as your representative

    We handle the whole assessment for you from India, so you do not have to manage the portal and deadlines from abroad.

What to have ready

Documents you'll typically need

  • The assessment or scrutiny notice you received
  • The return and records for the year under assessment
  • Any show-cause notice or draft order issued
  • Your PAN and residency details

Your destination country can change the details

Requirements differ from one consulate, university and visa route to the next — how recent the figures must be, how long funds must have been held, and which certificates are mandatory. We assemble the documents around the exact checklist you're applying under. To see how India's tax treaty with your country of residence affects related filings, set your country below or compare all 31 countries.

Frequently asked questions

Common questions

Related

If this matched your situation, these go further

When your NRI return is picked for scrutinyReopening an old year: responding to a Section 148 reassessment noticeA tax demand after your NRI assessment, and how to stay itNRI ITR filing (we file for you)DTAA TDS recoveryNRI estate planningForm 10F generator

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