Faceless Tax Proceedings: Notices, E-hearings and Jurisdiction

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A faceless notice should still be checked against your actual IRIS record. The absence of a visible officer's identity is part of the new framework; it is not a reason to ignore a valid response deadline.

Cases must fall within the specified framework

Income-tax section 122E permits specified audits, assessments and rectifications in a faceless manner as prescribed. Parallel sales-tax provisions also exist. This does not establish that every case has already been moved to a faceless centre.

What remains procedural

The underlying audit provisions continue to apply. Required hearings may use the prescribed E-hearing process, with officer identity protected. The centre separates audit, assessment and quality-control functions for a case.

Physical verification remains possible

Section 209B permits exclusive or concurrent jurisdiction and allows requests for physical verification of business facts, assets and related matters. With concurrent jurisdiction, unassigned functions remain with the regular Commissioner.

Respond securely

Verify the notice inside the official system, note the provision and period, organize readable evidence and retain acknowledgements. Do not send records merely because an unsolicited message claims to be from the faceless centre. A change of administrative channel does not remove substantive tax obligations.

Source and scope

Finance Act 2026, official FBR gazette, PDF pages 36-53. Text reviewed on 14 October 2026. This explains the enacted amendment; a notification-dependent procedure must be checked separately before use.