The Central Board of Direct Taxes (CBDT) notified that the penalty cases are assigned to the National Faceless Penalty Centre and to be disposed of by National Faceless Assessment Centre under Faceless Penalty Scheme, 2021.
The CBDT directed that all the penalty cases initiated under the Income-tax Act, 1961, pending as well initiated subsequently, be assigned to the National Faceless Penalty Centre to be disposed of by the National Faceless Assessment Centre.
However, penalty proceedings in cases assigned to Central Charges, International Tax Charges and penalty proceedings arising in TDS charges will not be assigned to the National Faceless Penalty Centre and to be disposed of by National Faceless Assessment Centre.
This order shall come into force from January 20, 2021.
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