The Central Board of Direct Taxes (CBDT) notified the headquarters for Income Tax Authorities of Regional Faceless Assessment Centres (ReFAC).
The Board notified 34 Income Tax Authorities as the Headquarter in the National Capital, Delhi.
The Board has notified 4195 Income Tax Authorities as the headquarter for the ReFAC all across the nation.
The Central Board of Direct Taxes authorized that the Principal Commissioners of Income-tax (Regional Faceless Assessment Centre) (Verification Unit) having headquarters at the places specified to exercise the concurrent powers along with any other authority under the said Act and to hold an additional charge and act as Prescribed Authority, in respect of such territorial areas or such cases or class of cases or such persons or class of persons and in respect of all income or class of income.
The Board authorized the Principal Commissioners of Income-tax (ReFAC)(VU) to issue orders in writing for the exercise of powers and performance of functions by the Additional Commissioners of Income-tax (ReFAC) (VU) or Joint Commissioners of Income-tax (ReFAC) (VU), who are subordinate to them, in respect of such territorial areas or such persons or classes of persons or of such income or class of income or of such cases or class of cases.
The Board authorized the Additional Commissioners of Income-tax (ReFAC)(VU) or the Joint Commissioners of Income-tax (ReFAC)(VU) referred to in clause (b), to issue orders in writing for the exercise of powers and performance of functions by the Deputy Commissioners of Income-tax (ReFAC) (VU)/ Assistant Commissioners of Income-tax (ReFAC) (VU) / Income-tax Officers (ReFAC) (VU), who are subordinate to them, in respect of such territorial areas or such persons or classes of persons or of such income or class of income or of such cases or class of cases in respect of which the Additional Commissioners or Joint Commissioners of Income-tax (ReFAC) (VU) are authorized by the Principal Commissioners of Income-tax (ReFAC) (VU).
The CBDT authorized the Assistant Commissioner of Income-tax/Deputy Commissioner of Income-tax (NaFAC) having her or his headquarters at Delhi, to act as the ‘Prescribed Income-tax Authority’ for the purpose of sub-section (2) of section 143 of the Act, in respect of returns furnished under section 139 or in response to a notice issued under sub-section (1) of section 142 of the said Act, or sub-section (1) of section 148 of the Act, for the purpose of issuance of notice under sub-section (2) of section 143 of the said Act.
The notification shall come into force from the 1 April, 2021.
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