Answer

1. F

   Facts

   In faceless assessment, when a show-cause proposes a variation, you can request a personal hearing, which is held through video conference. You do not visit the tax office.

2. P

   Provisions and law

   • Sec 144B, Income-tax Act 1961 (now Sec 273)Assessments are done in faceless mode through the e-Proceedings facility, with replies uploaded online.
   • Sec 144, Income-tax Act 1961 (now Sec 271)If you do not file a return or do not comply with notices under Sec 142(1) or 143(2), the officer can assess to the best of judgment after a show-cause notice giving you a date to be heard.
3. A

   Analysis

   Request the hearing in your reply and explain why written submissions are not enough, for example a complicated property sale with multiple buyers. Prepare a short note and keep all documents open during the call. After the hearing, file a written summary of what you said. Hearings are not granted in every case, so the written reply must still be complete.

4. C

   Conclusion

   1. 1Request a personal hearing in your reply.
   2. 2Wait for the video conference schedule on the portal.
   3. 3Prepare a short note and documents.
   4. 4Attend and explain calmly.
   5. 5Upload a written summary after the hearing.

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.