Para 1 - Short title and commencement - Faceless Appeal Scheme, 2021

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION NO. 139/2021 New Delhi, the 28th December, 2021 (INCOME-TAX) S.O. 5429(E). -In exercise of the powers conferred by sub-sections (6B) and (6C) of section 250 of the Income-tax Act, 1961 (43 of 1961) , and in supersession of the Faceless Appeal Scheme, 2020 of the Government of India in the Ministry of Finance published in the Official Gazette vide number S.O. 3296(E) dated 25th September 2020 and S.O. 3297(E) dated 25th September 2020, except as respects things done or omitted to be done before such supersession, the Central Government hereby makes the following Scheme, namely:__ 1. Short title and commencement. (1) This Scheme may be called the Faceless Appeal Scheme, 2021. (2) It shall come into force on the date of its publication in the Official Gazette.