{"id":142,"date":"2021-01-25T06:32:59","date_gmt":"2021-01-25T06:32:59","guid":{"rendered":"https:\/\/rvkassociates.com\/blog\/?p=142"},"modified":"2021-03-05T09:54:45","modified_gmt":"2021-03-05T09:54:45","slug":"ministry-of-financedepartment-of-revenue-central-board-of-direct-taxesnotificationnew-delhi-the-12thjanuary-2021income-tax","status":"publish","type":"post","link":"https:\/\/rvks.in\/blogs\/ministry-of-financedepartment-of-revenue-central-board-of-direct-taxesnotificationnew-delhi-the-12thjanuary-2021income-tax\/","title":{"rendered":"(CENTRAL BOARD OF DIRECT TAXES) Notification No. 2\/2021."},"content":{"rendered":"\n

S.O. 117(E)<\/strong>.\u2014In 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, namely:__<\/p>\n\n\n\n

1. Short title and commencement.<\/strong>\u2013\u2013(1) This Scheme may be called the Faceless Penalty Scheme, 2021.(2)It shall come into force on the date of its publication in the Official Gazette.<\/p>\n\n\n\n

2. Definitions<\/strong>.\u2013\u2013(1) In this Scheme, unless the context otherwise requires,
(i)<\/strong>\u201cAct\u201d means the Income-tax Act, 1961 (43 of 1961);
(ii)<\/strong>\u201caddressee\u201d shall have the same meaning as assigned to it in clause (b) of sub-section (1) of section 2 of the Information Technology Act, 2000 (21 of 2000);
(iii)<\/strong>\u201cassessment unit\u201d means the assessment unit set up under the scheme notified under sub-section (3A) of section 143 of the Act or referred to in section 144B of the Act, as the case may be;
(iv)<\/strong>\u201cauthorised representative\u201d shall have the same meaning as assigned to it in sub-section (2) of section 288 of the Act;
(v)<\/strong>\u201cautomated allocation system\u201d means an algorithm for randomised allocation of cases, by using suitable technological tools, including artificial intelligence and machine learning, with a view to optimise the use of resources;
(vi)<\/strong>\u201cBoard\u201d means the Central Board of Direct Taxes constituted under the Central Board of Revenues Act, 1963 (54 of 1963);
(vii)<\/strong>\u201ccomputer resource\u201d shall have the same meaning as assigned to itin clause (k) of sub-section (1) of section 2 of the Information Technology Act, 2000 (21 of 2000);
(viii)<\/strong>\u201ccomputer system\u201d shall have the same meaning as assigned to itin clause (l) of sub-section (1) of section 2 of the Information Technology Act, 2000 (21 of 2000);
(ix)<\/strong>\u201ccomputer resource of assessee\u201d shall include assessee\u2019s registered account in designated portal of the Income-tax Department, the Mobile App linked to theregistered mobile number of the assessee, or the registered email address of the assessee with his email service provider;
(x)<\/strong>\u201cdigital signature\u201d shall have the same meaning as assigned to it in clause (p) of sub-section (1) of section 2 of the Information Technology Act, 2000 (21 of 2000);
(xi)<\/strong>\u201cdesignated portal\u201d means the web portal designated as such by the Principal Chief Commissioner or Principal Director General, in charge of the National Faceless Penalty Centre;
(xii)<\/strong>\u201cfaceless penalty\u201d means the penalty proceedings conducted electronically in ‘e-proceeding’ facility through assessee\u2019s registered account in designated portal;
(xiii)<\/strong>\u201celectronic record\u201d shall have the same meaning as assigned to it in clause (t) of sub-section (1) of section 2 of the Information Technology Act, 2000 (21 of 2000);
(xiv)<\/strong>\u201cemail\u201d or \u201celectronic mail\u201d and \u201celectronic mail message\u201d means a message or information created or transmitted or received on a computer, computer system, computer resource or communication device<\/p>\n\n\n\n

Read More….<\/strong>
Click below…..<\/strong><\/p>\n\n\n\n

http:\/\/bit.ly\/incometax-notification-2<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

S.O. 117(E).\u2014In 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, namely:__ 1. Short title and commencement.\u2013\u2013(1) This Scheme may be called the Faceless Penalty Scheme, 2021.(2)It shall come into force on the date of its publication […]<\/p>\n","protected":false},"author":1,"featured_media":347,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[15,11],"tags":[19],"class_list":["post-142","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-income-tax","category-notifications","tag-incometax"],"_links":{"self":[{"href":"https:\/\/rvks.in\/blogs\/wp-json\/wp\/v2\/posts\/142","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/rvks.in\/blogs\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/rvks.in\/blogs\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/rvks.in\/blogs\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/rvks.in\/blogs\/wp-json\/wp\/v2\/comments?post=142"}],"version-history":[{"count":12,"href":"https:\/\/rvks.in\/blogs\/wp-json\/wp\/v2\/posts\/142\/revisions"}],"predecessor-version":[{"id":628,"href":"https:\/\/rvks.in\/blogs\/wp-json\/wp\/v2\/posts\/142\/revisions\/628"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/rvks.in\/blogs\/wp-json\/wp\/v2\/media\/347"}],"wp:attachment":[{"href":"https:\/\/rvks.in\/blogs\/wp-json\/wp\/v2\/media?parent=142"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/rvks.in\/blogs\/wp-json\/wp\/v2\/categories?post=142"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/rvks.in\/blogs\/wp-json\/wp\/v2\/tags?post=142"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}