MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 31st March 2021 S.O. 1438(E) .—...
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 31st March 2021
- 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.
- 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
COMMENTS