The Central Board of Direct Taxes (CBDT) has notified the ‘Faceless Assessment (Amendment) Scheme, 2021’ which seeks to amend Faceless Assessment Scheme, 2019.
In the Faceless Appeal Scheme, 2020, in paragraph (2), in sub-paragraph (1), for clause (xviii), the clause shall be substituted, namely “National Faceless Assessment Centre” shall mean the National e-Assessment Centre set up under the scheme notified under sub-section (3A) of section 143 of the Act or the National Faceless Assessment Centre referred to in section 144B of the Act, as the case may be’.
The Board has notified that for the expression “National e-Assessment Centre”, wherever it occurs, the expression “National Faceless Assessment Centre” shall be substituted.
In the said notification, for the expression, “National e-Assessment Centre”, wherever it occurs, the expression “National Faceless Assessment Centre” shall be substituted.
The notification will come into force from April 1, 2021.Subscribe Taxscan AdFree to view the Judgment