FACELESS APPEAL (AMENDMENT) SCHEME, 2021

PREAMBLE

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: -

Scheme - 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.

Scheme - 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.