{"id":2791,"date":"2022-05-30T06:19:57","date_gmt":"2022-05-30T06:19:57","guid":{"rendered":"https:\/\/rvkassociates.com\/blog\/?p=2791"},"modified":"2022-05-30T06:29:11","modified_gmt":"2022-05-30T06:29:11","slug":"faceless-penalty-amendmentscheme-2022","status":"publish","type":"post","link":"https:\/\/rvks.in\/blogs\/faceless-penalty-amendmentscheme-2022\/","title":{"rendered":"Faceless Penalty (Amendment) Scheme, 2022."},"content":{"rendered":"\n

S.O. 2425(E).\u2014 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:__<\/p>\n\n\n\n

  1. Short title and commencement.\u2013\u2013(1) This Scheme may be called the Faceless Penalty (Amendment)
    Scheme, 2022.<\/li><\/ol>\n\n\n\n

    (2) It shall come into force on the date of its publication in the Official Gazette.<\/p>\n\n\n\n

    In the Faceless Penalty Scheme, 2021,\u2013\u2013<\/p>\n\n\n\n

    1. (i) in paragraph 4,\u2013\u2013
      1. (A) in sub-paragraph (1),\u2013\u2013<\/li>
      2. (I) in clause (i), the words \u2015and vest it with the jurisdiction to impose penalty in accordance with<\/li>
      3. the provisions of this Scheme\u2016 shall be omitted;<\/li>
      4. (II) clause (ii) shall be omitted;<\/li>
      5. (III) in clause (iii), for the words \u2015as may be required for the purposes of imposing penalty\u2016, the<\/li>
      6. words \u2015as may be required for the purposes of imposing penalty and the term \u2015penalty unit\u2016,<\/li>
      7. wherever used in this Scheme, shall refer to an Assessing Officer having powers so assigned by the<\/li>
      8. Board\u2016 shall be substituted;<\/li>
      9. (IV) in clause (iv), for the words \u2015and such other functions as may be required for the purposes of<\/li>
      10. review, and specify their respective jurisdiction\u2016, the words \u2015and such other functions as may be<\/li>
      11. required for the purposes of review and the term \u2015penalty review unit\u2016, wherever used in this<\/li>
      12. Scheme, shall refer to an Assessing Officer having powers so assigned by the Board\u2016 shall be<\/li>
      13. substituted;<\/li>
      14. (B) in sub-paragraph (4), the words \u2015the Regional Faceless Penalty Centres,\u2016, \u2015Regional Faceless<\/li>
      15. Assessment Centre,\u2016 and \u2015Regional Faceless Penalty Centre,\u2016 shall be omitted;<\/li><\/ol><\/li><\/ol>\n\n\n\n
        1. (ii) in paragraph 5, in sub-paragraph (1),\u2013\u2013
          1. (A) in clause (ii), the words \u2015in any one of the Regional Faceless Penalty Centres\u2016 shall be omitted;<\/li>
          2. (B) for the clauses (xv) to (xxii), the following clauses shall be substituted, namely:\u2013\u2013<\/li>
          3. \u2015(xv) the penalty unit shall, after considering the material on record including response furnished, if<\/li>
          4. any, as referred to in clauses (viii), (x) and (xii) or report, if any, as referred to in clause (xiv),<\/li>
          5. propose for,\u2013\u2013
            1. (a) imposition of the penalty and prepare a penalty imposition proposal for imposition of such penalty;<\/li>
            2. (b) non-imposition of the penalty, for reasons to be recorded in writing,<\/li><\/ol><\/li><\/ol><\/li><\/ol>\n\n\n\n

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

              Notification : <\/strong>https:\/\/www.dropbox.com\/s\/p3t44wj1naq3ya6\/Faceless%20Penalty%20%28Amendment%29%20scheme%2C%202022.pdf?dl=0<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

              S.O. 2425(E).\u2014 In exercise of the powers conferred by sub-section (2A) of section 274 of theIncome-tax Act, 1961 (43 of 1961), the Central Government hereby makes the following Scheme to amend the Faceless Penalty Scheme, 2021, namely:__ Short title and commencement.\u2013\u2013(1) This Scheme may be called the Faceless Penalty (Amendment)Scheme, 2022. (2) It shall come […]<\/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":[22],"class_list":["post-2791","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-income-tax","category-notifications","tag-cbdt"],"_links":{"self":[{"href":"https:\/\/rvks.in\/blogs\/wp-json\/wp\/v2\/posts\/2791","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=2791"}],"version-history":[{"count":2,"href":"https:\/\/rvks.in\/blogs\/wp-json\/wp\/v2\/posts\/2791\/revisions"}],"predecessor-version":[{"id":2794,"href":"https:\/\/rvks.in\/blogs\/wp-json\/wp\/v2\/posts\/2791\/revisions\/2794"}],"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=2791"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/rvks.in\/blogs\/wp-json\/wp\/v2\/categories?post=2791"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/rvks.in\/blogs\/wp-json\/wp\/v2\/tags?post=2791"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}