Notification No. 23/2021 [F. No. 187/3/2020-ITA-I] / SO 1435(E)

Last updated: 02 April 2021

Save Share

Quick Summary

This notification, issued by the Central Board of Direct Taxes, grants powers to Income-tax Authorities at Regional Faceless Assessment Centres (ReFACs). These authorities can now act as Assessing Officers, specifically for conducting faceless assessment proceedings under section 144B of the Income-tax Act. This applies to all persons, incomes, or cases within India, with exceptions for those already covered by previous notifications from 2014.

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

Daily Limit Reached

You have reached your daily limit of 2 Free Notice & Circular

Subscribe to CCI PRO for unlimited access

Why Upgrade to CCI PRO?

No Ads
WhatsApp Broadcasts
Daily E-Newsletter
Unlimited Notice & Circular Access

BEST VALUE

2 YEAR PLAN

3,499

(Inclusive of GST)

1 YEAR PLAN

1,999

(Inclusive of GST)

Buy CCI PRO Now

Already a PRO member? Login here for an ad-free experience.

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.