Case law › Notifications › 2022 › Notification No. 18/2022 [F. No. 370142/16/2022-TPL(Part1] / SO 1466(E)

Notification 29 March 2022

Notification No. 18/2022 [F. No. 370142/16/2022-TPL(Part1] / SO 1466(E)

Ministry of Finance

What this is

Notification No. 18/2022 [F. No. 370142/16/2022-TPL(Part1] / SO 1466(E) was published on 29 March 2022. Its subject is Ministry of Finance.

What it does

The Central Government, under sub-sections (1) and (2) of section 151A of the Income-tax Act, 1961, makes the e-Assessment of Income Escaping Assessment Scheme, 2022. The Scheme provides that assessment, reassessment or recomputation under section 147 and the issuance of notice under section 148 shall be through automated allocation, in accordance with the risk management strategy formulated by the Board as referred to in section 148 for issuance of notice, and in a faceless manner to the extent provided in section 144B for making assessment or reassessment of total income or loss. 'Automated allocation' is defined as an algorithm for randomised allocation of cases using suitable technological tools, including artificial intelligence and machine learning, with a view to optimising the use of resources.

Who it reaches

Assessees receiving a notice under section 148
Assessees whose income is reassessed or recomputed under section 147
Assessing officers and faceless units operating under section 144B
Officers applying the Board's risk management strategy

The provisions it speaks to

Left, the provision of the Income-tax Act, 1961 as the instrument itself names it. Right, the section of the Income-tax Act, 2025 that the department’s own concordance maps it to — which is where the same ground is now covered.

Under the 1961 Act	Now
s.144B	s.273
s.147	s.279
s.148	s.280
s.151A	s.532

The instrument, as the Board published it

The department publishes this one only as a PDF, so the words below were read out of that PDF by machine. That reading can carry its own mistakes — a misread number, a broken line. Check the signed document before you rely on a figure in it.

MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 29th March, 2022
S.O. 1466(E).—In exercise of the powers conferred by sub-sections (1) and (2) of section 151A of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby makes the following Scheme, namely:-

1. Short title and commencement.—(1) This Scheme may be called the e-Assessment of Income Escaping Assessment Scheme, 2022.
(2) It shall come into force with effect from the date of its publication in the Official Gazette.

2. Definitions.––(1) In this Scheme, unless the context otherwise requires, ––
(a) ―Act‖ means the Income-tax Act, 1961 (43 of 1961);
(b) ―automated allocation‖ means an algorithm for randomised allocation of cases, by using suitable technological tools, including artificial intelligence and machine learning, with a view to optimise the use of resources.
(2) Words and expressions used herein and not defined, but defined in the Act, shall have the meaning respectively assigned to them in the Act.

3. Scope of the Scheme.––For the purpose of this Scheme,––
(a) assessment, reassessment or recomputation under section 147 of the Act,
(b) issuance of notice under section 148 of the Act,
shall be through automated allocation, in accordance with risk management strategy formulated by the Board as referred to in section 148 of the Act for issuance of notice, and in a faceless manner, to the extent provided in section 144B of the Act with reference to making assessment or reassessment of total income or loss of assessee.

[Notification No. 18/2022/F. No. 370142/16/2022-TPL(Part1]
SHEFALI SINGH, Under Secy.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.

From when

The date of publication in the Official Gazette (29 March 2022).

What to watch

The Scheme comes into force with effect from the date of its publication in the Official Gazette.
Both the issue of the section 148 notice and the reassessment itself are brought within automated allocation and the faceless mechanism.
The faceless working is only to the extent provided in section 144B, so that section governs the procedure.
Issuance of notice is tied to the risk management strategy formulated by the Board referred to in section 148.

Where you meet it

In a notice under section 148 issued through the faceless portal and in the reassessment proceeding under section 147 that follows.

On the same provision

Other instruments in this library that name the same provision of the 1961 Act. They are not necessarily still operative, and a later one may have replaced an earlier one without saying so.

Notification No. 101/2021 [F.No. 370142/35/2021-TPL (Part-I)] / GSR 616(E) — Ministry of Finance 6 September 2021
Notification No. 26/2021 [F. No. 370142/33/2020-TPL] / SO 1438(E) — Ministry of Finance 31 March 2021
Notification No. 75/2026 [F. No. 275/18/2026-IT(B)] / SO 3610(E) : TDS Exemption on Ship Lease Payments to IFSC Units — 4 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)] 3 July 2026
Notification No. 74/2026 [F. No. 275/16/2026-IT(B)] / SO 3609(E) : TDS Exemption on Aircraft Lease Payments to IFSC Units — 4 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)] 3 July 2026
Circular No. 5/2003 — Tax on income from manufacture of Rubber and Coffee - Clarification regarding reassessment of income for the assessment 22 May 2003
Circular No. 11 — 11 dated 23 7 2001 23 July 2001

← Notification No. 17/2022 [F. No. 370142/14/2022-TPL] / GSR 229(E) · Notification No. 15/2022 [F. No. 370142/13/2022-TPL] / SO 1400(E) →

What a notification is. A notification is made under a power the Act itself gives, and within that power it is law — unlike a circular, which only binds the department. Its reach is the reach of the enabling provision and no wider, and the date it carries decides from when it works.

Source: the Income Tax Department’s own published text — its page for this instrument.