Order under sub-section (2) of Section 144B of the Income-tax Act, 1961 (the Act) for specifying the scope/cases to be done under the Act

Last updated: 07 September 2021

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This order from the Central Board of Direct Taxes (CBDT) updates the scope of faceless assessments under Section 144B of the Income-tax Act, 1961. It clarifies that certain cases, including those with technical issues on the ITBA portal or those without a PAN, will be excluded from the faceless assessment process. This modification takes effect immediately.

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 sub-section (2) of Section 144B of the Income-tax Act, 1961 (the Act) for specifying the scope/cases to be done under the Act -regarding TheFaceless Assessment Scheme, 2019(the Scheme) has been incorporated in the Act vide theTaxation and Other Laws (Relaxation and Amendment of Certain Pro

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FAQ :

This order specifies the scope and cases to be handled under Section 144B of the Income-tax Act, 1961, concerning the Faceless Assessment Scheme.

Section 144B pertains to Faceless Assessment and was inserted into the Act effective from 01.04.2021.

This order partially modifies the previous one by excluding cases with technical issues on the ITBA portal or cases without a PAN from the purview of Section 144B, in addition to cases in Central Charges and International Taxation Charges.

Cases in Central Charges and International Taxation Charges, along with cases where pendency could not be created on ITBA due to technical reasons, and cases not having a PAN, are now excluded.

This order comes into effect immediately.