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: 6^thSeptember, 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

The Faceless Assessment Scheme, 2019 (the Scheme) has been incorporated in the Act vide the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020. Section 144B of the Act pertaining to Faceless Assessment has been inserted by the said amendment w.e.f. 01.04.2021.

2. The Central Board of Direct Taxes vide Order under sub-section (2) of Section 144B of the Act for specifying the scope/cases to be done under the Act, F.No. 187/3/2020-ITA-I dated 31st March, 2021 (the Order) specified that all the assessment proceedings pending as on 31.03.2021 and the assessment proceedings initiated on or after 01.04.2021 (other than those in the Central Charges and International Taxation Charges) which fall under the “class of cases” as defined in the said Order shall be completed under section 144B of the Act.

3. In partial modification of the said Order, the Central Board of Direct Taxes hereby directs that in addition to the cases in the Central Charges and International Taxation Charges, cases where pendency could not be created on ITBA because of technical reasons or cases not having a PAN, as the case may be, shall also be excluded from the purview of section 144B of the Act.

4. This order comes into effect immediately.

(Sourabh Jain)

Under Secretary (ITA-I),CBDT

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.

Notification No : F No. 187/3/2020-ITA-I
Source : https://www.incometaxindia.gov.in/Lists/Latest%20News/Attachments/467/ORDER-UNDER-SECTION-144B-MiscComm_6-9-21.pdf

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