Faceless Appeal (Amendment) Scheme, 2021

Last updated: 02 April 2021

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This notification introduces the Faceless Appeal (Amendment) Scheme, 2021, which comes into effect on April 1st, 2021. It amends the existing Faceless Appeal Scheme, 2020. Key changes include substituting clause (xviii) in paragraph (2) and replacing the term "National e-Assessment Centre" with "National Faceless Assessment Centre" throughout the scheme.

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 follow

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FAQ :

The Faceless Appeal (Amendment) Scheme, 2021 is an amendment to the Faceless Appeal Scheme, 2020, introducing specific changes to its provisions.

The scheme comes into force on the 1st day of April, 2021.

The amendment substitutes clause (xviii) in paragraph (2) and replaces the expression "National e-Assessment Centre" with "National Faceless Assessment Centre" wherever it appears.

It refers to 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.

No, the principal Scheme published on 25th September, 2020, had not been amended prior to this notification.