The Indian government has announced key amendments to income tax assessment rules, effective April 1, 2026, as part of the Finance Bill, 2026. One major change is that tax notices under the Income Tax Act can only be issued by the Jurisdictional Assessing Officer (JAO), ensuring that reassessment is conducted facelessly by the National Faceless Assessment Centre (NaFAC). This amendment resolves previous legal controversies and is effective retrospectively from April 1, 2021. Additionally, minor mistakes in the computer-generated Document Identification Number (DIN) will not invalidate assessments, provided there is a reference to the DIN. The timeline for completing assessments has been clarified, mandating that they must be completed within 12 months from the end of the assessment year. Furthermore, block assessments will now only pertain to the years of undisclosed income, with the time limit for completion extended from 12 to 18 months starting from the 2026-27 tax year. These changes are aimed at improving the efficiency and transparency of the income tax assessment process.