Order under section 119 of the Income-tax Act, 1961 (the Act) providing exclusions to section 144B of the Act

Last updated: 07 September 2021

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The Central Board of Direct Taxes (CBDT) has issued an order under Section 119 of the Income-tax Act, 1961, to provide further exclusions to the Faceless Assessment Scheme (Section 144B). This order modifies previous directives by adding new exceptions to the types of assessment orders that must be passed by the National Faceless Assessment Centre (NaFAC). The amendments clarify which cases are exempt from the standard faceless assessment procedure.

F No. 187/3/2020-ITA-I Government of India Ministry of Finance Department of Revenue (Central Board of Direct Taxes) North Block, New Delhi ***** Dated: 6thSeptember, 2021 ORDER Subject:- Order under section 119 of the Income-tax Act, 1961 (the Act) providing exclusions to section 144B of the Act. TheFaceless Assessment Scheme, 2019(the Scheme) has been incorporated in the Act vide theTaxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020. Section

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FAQ :

This order provides exclusions to Section 144B of the Income-tax Act, 1961, which pertains to the Faceless Assessment Scheme.

Section 144B of the Income-tax Act, 1961, deals with the procedure for faceless assessments and was inserted by the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020, effective from 01.04.2021.

Previously, assessment orders in cases assigned to Central Charges and International Tax were excluded from being passed by the National Faceless Assessment Centre (NaFAC).

A new exclusion has been added for assessment orders in cases where pendency could not be created on ITBA due to technical reasons, or for cases not having a PAN.

Cases transferred by the Principal Chief Commissioner or the Principal Director General in charge of NaFAC under Section 144B(8) will be handled as per the procedure specified in a letter dated 06th September, 2021.

This order comes into effect immediately.