The Central Board of Direct Taxes (CBDT) vide its Notification No 2/2022 [S.O. 90(E)] dated 07th January 2022 issues corrigendum to Notification No 139/2021 dated 28th December 2021 w.r.t. Faceless Appeal Scheme 2021.
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
CORRIGENDUM
New Delhi, the 7th January, 2022
INCOME-TAX
S.O. 90(E).—In the notification of the Government of India, Ministry of Finance, Department of Revenue (Central Board of Direct Taxes), published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii), vide number S.O. 5429(E), dated the 28th December, 2021, at page 18, in paragraph 10, the clause (i) shall be read as the following, namely,––
“the Commissioner of Income-tax (Appeals), in case of order passed under clause (x) of subparagraph (1) of paragraph 5 or under sub-paragraph (5) of paragraph 6 or under sub-paragraph (8) of paragraph 7, by affixing digital signature;”
[Notification No. 02 /2022 (F. No. 370142/66/2021–TPL)] SHEFALI SINGH, Under Secy.
