Faceless Penalty (Amendment) Scheme, 2022.

S.O. 2425(E).— In exercise of the powers conferred by sub-section (2A) of section 274 of the
Income-tax Act, 1961 (43 of 1961), the Central Government hereby makes the following Scheme to amend the Faceless Penalty Scheme, 2021, namely:__

1. Short title and commencement.––(1) This Scheme may be called the Faceless Penalty (Amendment)
   Scheme, 2022.

(2) It shall come into force on the date of its publication in the Official Gazette.

In the Faceless Penalty Scheme, 2021,––

1. (i) in paragraph 4,––
   1. (A) in sub-paragraph (1),––
   2. (I) in clause (i), the words ―and vest it with the jurisdiction to impose penalty in accordance with
   3. the provisions of this Scheme‖ shall be omitted;
   4. (II) clause (ii) shall be omitted;
   5. (III) in clause (iii), for the words ―as may be required for the purposes of imposing penalty‖, the
   6. words ―as may be required for the purposes of imposing penalty and the term ―penalty unit‖,
   7. wherever used in this Scheme, shall refer to an Assessing Officer having powers so assigned by the
   8. Board‖ shall be substituted;
   9. (IV) in clause (iv), for the words ―and such other functions as may be required for the purposes of
   10. review, and specify their respective jurisdiction‖, the words ―and such other functions as may be
   11. required for the purposes of review and the term ―penalty review unit‖, wherever used in this
   12. Scheme, shall refer to an Assessing Officer having powers so assigned by the Board‖ shall be
   13. substituted;
   14. (B) in sub-paragraph (4), the words ―the Regional Faceless Penalty Centres,‖, ―Regional Faceless
   15. Assessment Centre,‖ and ―Regional Faceless Penalty Centre,‖ shall be omitted;

1. (ii) in paragraph 5, in sub-paragraph (1),––
   1. (A) in clause (ii), the words ―in any one of the Regional Faceless Penalty Centres‖ shall be omitted;
   2. (B) for the clauses (xv) to (xxii), the following clauses shall be substituted, namely:––
   3. ―(xv) the penalty unit shall, after considering the material on record including response furnished, if
   4. any, as referred to in clauses (viii), (x) and (xii) or report, if any, as referred to in clause (xiv),
   5. propose for,––
      1. (a) imposition of the penalty and prepare a penalty imposition proposal for imposition of such penalty;
      2. (b) non-imposition of the penalty, for reasons to be recorded in writing,

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Notification : https://www.dropbox.com/s/p3t44wj1naq3ya6/Faceless%20Penalty%20%28Amendment%29%20scheme%2C%202022.pdf?dl=0