Notification No. 27/2021 [F. No. 370142/33/2020-TPL]/ SO 1439(E)

Last updated: 02 April 2021

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This notification announces an amendment to the Income-tax Act, 1961, effective from 1st April 2021. The key change involves replacing the term "National e-Assessment Centre" with "National Faceless Assessment Centre" wherever it appears. This update is based on powers conferred by sub-section (6C) of section 250 of the Act and amends a principal scheme published on 25th September 2020.

NOTIFICATION
New Delhi, the 31st March, 2021

S.O. 1439(E). —In exercise of the powers conferred by sub-section (6C) of section 250 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby amends the notification of the Government of India, Ministry of Finance (Department of Revenue), Central Board of Direct Taxes, published in the Gazette of India, Extraordinary, vide number S.O. 3297 (E) dated the 25th September, 2020, namely: -

In the said notification, for the expression, “National e-Assessment Centre”, wherever it occurs, the expression “National Faceless Assessment Centre” shall be substituted.

2. This notification shall come into force with effect from the 1st day of April, 2021.

[Notification No. 27/2021/F. No. 370142/33/2020-TPL]

SHEFALI SINGH, Under Secy., Tax Policy and Legislation

Note: The principal Scheme was published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (ii) vide notification number S.O. 3297 (E), dated the 25th September, 2020, which has not been amended so far.

FAQ :

The main change is the substitution of the expression "National e-Assessment Centre" with "National Faceless Assessment Centre" throughout the relevant notification.

This notification comes into force with effect from the 1st day of April, 2021.

The amendment is made in exercise of the powers conferred by sub-section (6C) of section 250 of the Income-tax Act, 1961.

This notification amends the notification of the Government of India, Ministry of Finance (Department of Revenue), Central Board of Direct Taxes, published in the Gazette of India, Extraordinary, vide number S.O. 3297 (E) dated the 25th September, 2020.

According to the note, the principal scheme published on 25th September 2020 had not been amended prior to this notification.

Notification No : 27/2021
Source : https://www.incometaxindia.gov.in/communications/notification/notification_27_2021.pdf

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