The CBDT vide Notification No. 25/2021-Income-tax, dated March 31, 2021 has authorised the Assistant Commissioner of Income-tax/Deputy Commissioner of Income-tax (“NaFAC”) to act as the ‘Prescribed Income-tax Authority’ in respect of returns furnished under Section 139 of the Income-tax Act, 1961 (“Income-Tax Act”) or in response to a notice issued under Section 142(1) or 148(1) of the Income-tax Act, for the purpose of issuance of notice under Section 143(2) of the Income-tax Act.
Further, the CBDT vide Notification No. 24/2021-Income-tax, dated March 31, 2021 has issued the jurisdiction of income tax Authorities, in a following manner:
- Authorised the Principal Commissioners of Income-tax (Regional Faceless Assessment Centre) (“ReFAC”) (Verification Unit) (“VU”) specified therein to exercise the concurrent powers along with any other authority under the Income-tax Act and to hold additional charge and act as Prescribed Authority, in respect of such territorial areas or such cases or class of cases or such persons or class of persons specified therein in respect of all income or class of income thereof.
- Authorised the Principal Commissioners of Income-tax (ReFAC)(VU) specified therein to issue orders in writing for the exercise of powers and performance of functions by the Additional Commissioners of Income-tax (ReFAC)(VU) or Joint Commissioners of Income-tax (ReFAC)(VU), who are subordinate to them, in respect of such territorial areas or such persons or classes of persons or of such income or class of income or of such cases or class of cases specified threin.
- Authorised the Additional Commissioners of Income-tax (ReFAC)(VU) or the Joint Commissioners of Income-tax (ReFAC)(VU) to issue orders in writing for the exercise of powers and performance of functions by the Deputy Commissioners of Income-tax (ReFAC) (VU)/ Assistant Commissioners of Income-tax (ReFAC)(VU) / Income-tax Officers (ReFAC) (VU), who are subordinate to them, in respect of such territorial areas or such persons or classes of persons or of such income or class of income or of such cases or class of cases specified therein in respect of which the Additional Commissioners or Joint Commissioners of Income-tax (ReFAC)(VU) are authorised by the Principal Commissioners of Income-tax (ReFAC)(VU).
Furthermore, the CBDT vide Notification No. 22/2021-Income-tax, dated March 31, 2021 and Notification No. 23/2021-Income-tax, dated March 31, 2021 and has directed that the Income-tax Authorities of the National Faceless Assessment Centre (“NaFAC”) and Regional Faceless Assessment Centres (“ReFACs”) respectively specified therein, shall exercise the powers and functions of Assessing Officer concurrently, to facilitate the conduct of Faceless Assessment proceedings under the Income-tax Act, in respect of all persons or class of persons, or incomes or class of incomes, or cases or class of cases in the territory of India, excluding the persons or class of persons, or incomes or class of incomes, or cases or class of cases covered therein.
All the above Notifications shall be effective from April 01, 2021
The Notification can be accessed at: http://egazette.nic.in/WriteReadData/2021/226323.pdf