Home Circulars & Notifications CBDT Notifies Faceless Appeal (Amendment) Scheme, 2021

CBDT Notifies Faceless Appeal (Amendment) Scheme, 2021

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CBDT Notifies Faceless Appeal (Amendment) Scheme, 2021
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The Central Board of Direct Taxes (CBDT) on Wednesday has notified the ‘Faceless Assessment (Amendment) Scheme, 2021’ which seeks to amend Faceless Assessment Scheme, 2019.

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

In the Faceless Appeal Scheme, 2020, in paragraph (2), in sub-paragraph (1), for clause (xviii), the clause shall be substituted, namely “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’.

As per the notification, for the expression “National e–Assessment Centre”, wherever it occurs, the expression “National Faceless Assessment Centre” shall be substituted.

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