MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 31st March 2021
S.O. 1439(E). —In exercise of the powers conferred by sub-section (6C) of section 250 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby amends 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,
vide number S.O. 3297 (E) dated the 25th September, 2020, namely: –
In the said notification, for the expression, “National e-Assessment Centre”, wherever it occurs, the expression “National Faceless Assessment Centre” shall be substituted.
2. This notification shall come into force with effect from the 1st day of April 2021.
[Notification No. 27/2021/F. No. 370142/33/2020-TPL] SHEFALI SINGH, Under Secy., Tax Policy and Legislation