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CBDT Amends Faceless Appeal Scheme, 2020

cbdt-amends-faceless-appeal-scheme-2020

CBDT vide Notification No. 26/2021 dated 31.03.2021 has amended the Faceless Appeal Scheme, 2020 which was notified on 25.09.2020 vide Notification No. 76/2020.


This is the first amendment carried on in the Faceless Appeal Scheme, 2020 to be called as Faceless Appeal (Amendment) Scheme, 2021.



The amendment has substituted the expression National e-Assessment Centre with the expression National Faceless Assessment Centre in the entire scheme.


Further, in the Scheme of 2020, “National Faceless Assessment Centre” was not defined. This has now been defined in the amended scheme of 2021. The definition of National e-Assessment Centre is, thus, replaced. Similar amendment is also carried out in the directions issued under section 250(6C) for the purposes of giving effect to the Faceless Appeal Scheme, 2020 notified vide Notification 77/2020 dated 25.09.2020. In this context, Notification No. 27/2021 dated 31.03.2021 is issued to substitute the expression, “National e-Assessment Centre”, wherever it occurs, with the expression “National Faceless Assessment Centre”.


As per Paragraph 2(1)(xviii) of the Faceless Appeal Scheme, 2020, as amended, "National Faceless Assessment Centre" shall mean the National e-Assessment Centre set up under the scheme notified under sub-section (3A) of section 143 of the Act or the National Faceless Assessment Centre referred to in section 144B of the Act, as the case may be.



Here, ‘Act’ means Income-tax Act, 1961.


Read the full text of Notification No. 26/2021 dated 31.03.2021 on Amendment of Faceless Appeal Scheme, 2020


MINISTRY OF FINANCE

(Department of Revenue)

(CENTRAL BOARD OF DIRECT TAXES)


NOTIFICATION 


New Delhi, the 31st March, 2021


S.O. 1438(E).In exercise of the powers conferred by sub-section (6B) of section 250 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby makes the following amendments in the Faceless Appeal Scheme, 2020, namely: 


1. Short title and commencement. (1) The Scheme may be called the Faceless Appeal (Amendment) Scheme, 2021.


(2) It shall come into force on the 1st day of April, 2021.


2. In the Faceless Appeal Scheme, 2020, 


(i) in paragraph (2), in sub-paragraph (1), for clause (xviii), the following clause shall be substituted, namely: 


'(xviii) "National Faceless Assessment Centre" shall mean the National e-Assessment Centre set up under the scheme notified under sub-section (3A) of section 143 of the Act or the National Faceless Assessment Centre referred to in section 144B of the Act, as the case may be;'; 


(ii) for the expression "National e-Assessment Centre", wherever it occurs, the expression "National Faceless Assessment Centre" shall be substituted.


[Notification No. 26/2021/F. No. 370142/33/2020-TPL] 

SHEFALI SINGH, Under Secy., Tax Policy and Legislation


Note: The principal Scheme was published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (ii) vide notification number S.O. 3296 (E), dated the 25th September, 2020, which has not been amended so far.


Download Copy of Notification No. 26/2021 dated 31.03.2021 on Amendment of Faceless Appeal Scheme, 2020 in pdf format


NOTIFICATION


New Delhi, the 31st March, 2021


S.O. 1439(E).— In exercise of the powers conferred by sub-section (6C) of section 250 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby amends the notification of the Government of India, Ministry of Finance (Department of Revenue), Central Board of Direct Taxes, published in the Gazette of India, Extraordinary, vide number S.O. 3297 (E) dated the 25th September, 2020, namely:-


In the said notification, for the expression, “National e-Assessment Centre”, wherever it occurs, the expression “National Faceless Assessment Centre” shall be substituted.


2. This notification shall come into force with effect from the 1st day of April, 2021.


[Notification No. 27/2021/F. No. 370142/33/2020-TPL]

SHEFALI SINGH, Under Secy., Tax Policy and Legislation


Note: The principal Scheme was published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (ii) vide notification number S.O. 3297 (E), dated the 25th September, 2020, which has not been amended so far.


Download Copy of Notification No. 27/2021 dated 31.03.2021 on Amendment to directions for Faceless Appeal Scheme, 2020 in pdf format


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