The Faceless Appeal (Amendment) Scheme 2021, shall come into force on the 1st day of April, 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: —
- 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.
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.
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