Seeks to amend Notification No. 77/2020 dated 25 September 2020 - 27/2021 - Income Tax

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION NO. 27/2021 New Delhi, the 31st March, 2021 S.O. 1439(E). -In exercise of the powers conferred by sub-section (6C) of section 250 of the Income-tax Act, 1961 (43 of 1961) , the Central Government hereby amends the notification of the Government of India, Ministry of Finance (Department of Revenue), Central Board of Direct Taxes, published in the Gazette of India, Extraordinary, vide number S.O. 3297 (E) dated the 25th September, 2020 , namely: - In the said notification, for the expression, National e-Assessment Centre , wherever it occurs, the expression National Faceless Assessment Centre shall be substituted. 2. This notification shall come into force with effect from the 1st day of April, 2021. [F. No. 370142/33/2020-TPL] SHEFALI SINGH, Under Secy., Tax Policy and Legislation Note: The principal Scheme was published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (ii) vide notification number S.O. 3297 (E), dated the 25th September, 2020, which has not been amended so far.