In its recent directive, the Central Board of Direct Taxes (CBDT) said that taxpayers that do not have an e-filing account or a PAN, will not be eligible to avail the tax department's e-assessment facility which set to be launched next month.

It further said that in cases where the Income Tax department has conducted raids and also instances categorised as "extraordinary circumstances" shall also not be covered under the faceless assessment system.

The faceless e-assessment system is scheduled to be launched on 8 October.

As per the circular assessed by news agency PTI, the soon-to-be-launched system will make exception in cases where the Income Tax Return (ITR) was filed in the paper mode and the assessee concerned does not yet have an e-filing account; assessment being framed in non-PAN (permanent account number) cases; cases, where there are administrative difficulties, complex cases or during certain extraordinary circumstances.

The PTI report further said that assessees who are part of the e-assessment system, will be "required to produce their response, evidence to any notice, communication or show cause issued by the assessing officer (AO) electronically through their e-filing account on the official portal of the department."

Additionally, all e-assessment communication and notices addressed to the assesses should also include the document identification number (DIN), a recent initiative by the CBDT to bring transparency in the process and avoid harassment of taxpayers.