New Delhi, the 17th February, 2021
S.O. 741(E).—In exercise of the powers conferred by sub-section (3A) of section 143 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby makes the following further amendments in the Faceless Assessment Scheme, 2019, namely: —
- 1. Short title and commencement.––(1) The Scheme may be called the Faceless Assessment (1stAmendment) Scheme, 2021. (2) It shall come into force on the date of its publication in the Official Gazette.
- 2. In the Faceless Assessment Scheme, 2019 (hereinafter referred to as the said Scheme), in subparagraph (1) of paragraph 2, —
- (i) in clause (x) for the words ―e-mail account , the words ―registered e-mail account‖ shall be substituted;
- (ii) afterclause (xii), the following clause shall be inserted, namely:—
- (xiia) ―Dispute Resolution Panel‖ shall have the same meaning as assigned to in clause (a) of sub-section (15) of section 144C of the Act.
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