Notification No. 24/2021 [F. No. 187/3/2020-ITA-I] / SO 1436(E)

Last updated: 02 April 2021

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This notification, dated 31st March 2021, details the authorisation of Principal Commissioners of Income-tax (Regional Faceless Assessment Centre) (Verification Unit) to exercise specific powers. These powers include acting as the Prescribed Authority for certain territorial areas, cases, or individuals. The notification also outlines the delegation of these powers to Additional Commissioners, Joint Commissioners, Deputy Commissioners, Assistant Commissioners, and Income-tax Officers within the faceless assessment framework.

NOTIFICATION New Delhi, the 31st March, 2021 (Income-tax) S.O. 1436(E).In exercise of the powers conferred by sub-sections (1), (2) and (5) of section 120 and section 133C of the Income-tax Act, 1961 (43 of 1961) (hereinafter referred to as the said Act), read with rule 12D of the Income-tax Rules, 1962, the Central Board of Direct Taxes hereby- (a) authorises that the Principal Commissioners of Income-tax (Regional Faceless Assessment Centre) (Verification Unit) [(hereinafter referred to

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FAQ :

The notification authorises Principal Commissioners of Income-tax (Regional Faceless Assessment Centre) (Verification Unit) to exercise specific powers and delegate them to subordinate officers within the faceless assessment system.

Principal Commissioners of Income-tax (Regional Faceless Assessment Centre) (Verification Unit) are being authorised, along with their subordinate officers like Additional Commissioners, Joint Commissioners, Deputy Commissioners, Assistant Commissioners, and Income-tax Officers.

The powers include acting as the Prescribed Authority and exercising functions in respect of specified territorial areas, cases, persons, or income classes within the Income-tax Act, 1961.

Additional Commissioners and Joint Commissioners are authorised to issue orders for the exercise of powers and performance of functions by Deputy Commissioners, Assistant Commissioners, and Income-tax Officers subordinate to them.

The powers are exercised under sub-sections (1), (2), and (5) of section 120 and section 133C of the Income-tax Act, 1961, read with rule 12D of the Income-tax Rules, 1962.