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MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) New Delhi Notification No.141/2021-Income Tax Dated:29th December, 2021 S.O. 5449(E). -In exercise of powers conferred by sub-sections (1) and (2) of section 120 of the Income-tax Act, 1961 (43 of 1961) (hereinaf
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FAQ :
The purpose of this notification is to specify the Income-Tax authorities and their headquarters that will exercise powers and perform functions to facilitate e-appeal proceedings under the Faceless Appeal Scheme 2021.
This notification comes into force with effect from 29th December 2021.
It supersedes the previous notification No. 81 of 2020, dated 25th September 2020, concerning the Faceless Appeal Scheme 2020.
The appeals covered by this notification are those filed under section 246A or 248 of the Income-tax Act.
The Faceless Appeal Scheme 2021 is a scheme made under sub-sections (6B) and (6C) of section 250 of the Income-tax Act, designed to facilitate e-appeal proceedings.
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Notification No : 141/2021-Income TaxPublished in Income Tax
Source : https://www.incometaxindia.gov.in/communications/notification/notification-141-2021.pdf