Notification No. 22/2021 [F. No. 187/3/2020-ITA-I] / SO 1434(E)

Last updated: 02 April 2021

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This notification from the Central Board of Direct Taxes grants Income-Tax Authorities at the National Faceless Assessment Centre (NaFAC) the power to conduct faceless assessments. These powers, exercised concurrently with existing authorities, apply to all persons, incomes, and cases within India, with specific exclusions mentioned. The aim is to streamline and facilitate faceless assessment proceedings under Section 144B of the Income-tax Act, 1961.

MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 31st March, 2021
(Income-tax)

S.O. 1434(E).—In exercise of the powers conferred by sub-sections (1), (2) and (5) of section 120 of the Income-tax Act, 1961 (43 of 1961) (hereinafter referred to as the said Act), the Central Board of Direct Taxes hereby directs that the Income-tax Authorities of the National Faceless Assessment Centre (hereinafter referred to as the NaFAC) specified in Column (2) of the Schedule below, having its headquarters at the place mentioned in Column (3) of the said Schedule, shall exercise the powers and functions of Assessing Officer concurrently, to facilitate the conduct of Faceless Assessment proceedings under section 144B of the said Act, in respect of all persons or class of persons, or incomes or class of incomes, or cases or class of cases in the territory of India, excluding the persons or class of persons, or incomes or class of incomes, or cases or class of cases covered by the Notification No.57/2014 bearing S.O. 2814 (E) dated the 3rd November, 2014 published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (ii) or by the Notification No. 70/2014 bearing S.O. 2915 (E) dated the 13th November, 2014 published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (ii):

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FAQ :

The notification empowers Income-Tax Authorities of the National Faceless Assessment Centre (NaFAC) to exercise powers and functions of an Assessing Officer concurrently, to facilitate faceless assessment proceedings under section 144B of the Income-tax Act, 1961.

Income-Tax Authorities of the National Faceless Assessment Centre (NaFAC) are exercising these powers.

This notification covers faceless assessment proceedings under section 144B of the Income-tax Act, 1961.

It applies to all persons or class of persons, incomes or class of incomes, or cases or class of cases in the territory of India, with specific exclusions mentioned in previous notifications (No. 57/2014 and No. 70/2014).

The notification is issued in exercise of the powers conferred by sub-sections (1), (2), and (5) of section 120 of the Income-tax Act, 1961.