Legal E-assessment scheme to curb human interface: Tax dept Updated : September 13, 2019 04:09 PM IST The tax department has, however, reserved the right to allocate an assessment case to a tax officer where complexity is involved. Finance Act 2018 had introduced three new sub Sections — 3A to 3C to Section 143 with a view to notify a new e-assessment scheme. All communications between the National e-assessment Centre and the assessee will be exchanged exclusively by electronic mode. Subscribe to Moneycontrol PRO at just Rs.33/- per month for the first year. Use code SUPERPRO. Limited period offer. Available on Web and Android.