The Central Board of Direct Taxes (CBDT) has vide its notification no 26/2021 dated 31st March 2021 amend the Faceless Appeal Scheme 2020.
| Before Amendment | After Amendment |
| (xviii) “National e-Assessment Centre” shall mean the National e-Assessment Centre set up under scheme notified under sub-section 3A of section 143 of the Act; | ‘(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;’; |
The full text of the notification is as follows:-
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 31st March, 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: —
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.
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.
[Notification No. 26/2021/F. No. 370142/33/2020-TPL] SHEFALI SINGH, Under Secy., Tax Policy and Legislation
