The CBDT vide Notification No. 26/2021-Income-tax, dated March 31, 2021 and, has notified the ‘Faceless Appeal (Amendment) Scheme, 2021’ to further amend the Faceless Appeal Scheme, 2020 (“Scheme”) in a following manner:
- The expression “National e-Assessment Centre” has been substituted with the expression “National Faceless Assessment Centre”
- Paragraph (2)(1)(xviii) of the Scheme which defined “National e-Assessment Centre” has been substituted as below:
“(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;”.
Further, the CBDT vide Notification No. 27/2021-Income-tax, dated March 31, 2021 amended Notification No. 77/2020-Income-tax, dated September 25, 2020 that provided directions giving effect to the Scheme, in a following manner:
- The expression “National e-Assessment Centre” has been substituted with the expression “National Faceless Assessment Centre”
The above-mentioned Notifications shall be effective from April 01, 2021
The Notification can be accessed at: http://egazette.nic.in/WriteReadData/2021/226320.pdf