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Subject: Order under Para 3 of the Faceless Penalty Scheme 2021, for assignment and disposal of penalty cases under the scheme- regarding.
The Central Board of Direct Taxes in exercise of powers conferred under Para 3 of the Faceless Penalty Scheme, 2021 hereby directs that all the penalty cases initiated under the Income-tax Act, 1961, pending as well initiated subsequently, is assigned to the National Faceless Penalty centre to be disposed by the National Faceless Assessment Centre (read as NeAC) in accordance with order under para 4 of the Scheme, dated 20.01.2021 (F.No. 187/3/2020-ITA-I), except provided as hereunder :-
1.) Penalty proceedings in cases assigned to Central Charges:
ii.) Penalty proceedings in cases assigned to International Tax Charges; and
iii.) Penalty proceedings arising in TDS charges.
2.) This order shall come into force with immediate effect.
3.) The Hindi version of this order shall follow.
Aug 04, 2021
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