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NOTIFICATION New Delhi, the 31st March, 2021 (Income-tax) S.O. 1435(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 Regional Faceless Assessment Centres (hereinafter referred to as the ReFACs) specified in Column (2) of the Schedule below, having their headquarters at the places mentioned
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FAQ :
The purpose is to empower Income-tax Authorities at Regional Faceless Assessment Centres (ReFACs) to exercise the powers and functions of Assessing Officers for conducting faceless assessment proceedings.
This notification is relevant to section 144B of the Income-tax Act, 1961, which deals with faceless assessment proceedings.
The notification is issued by the Central Board of Direct Taxes.
It applies to all persons, incomes, or cases in India, excluding those already covered by specific notifications issued in 2014 (Notification No. 57/2014 and Notification No. 70/2014).
ReFACs stands for Regional Faceless Assessment Centres.
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Notification No : 23/2021Published in Income Tax
Source : https://www.incometaxindia.gov.in/communications/notification/notification_23_2021.pdf