The National Faceless Assessment Centre, Delhi issued CBDT approved Standard Operating Procedure (“SOP”) vide F. No. A.A. (NaFAC)-1/2021-22/439 dated August 09, 2021 for completing the penalties under the Faceless Penalty Scheme (“FPS”) 2021.
The Complete SOP can be accessed at: http://www.a2ztaxcorp.com/wp-content/uploads/2021/08/SOP-for-penalties-under-FPS-2021_12082021.pdf