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Home Acts & Rules Direct Taxes Schemes Faceless Penalty Scheme, 2021 This
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Para 4 - Faceless Penalty Centres - Faceless Penalty Scheme, 2021

Extract

..... n accordance with the provisions of this Scheme; (iii) penalty units, as it may deem necessary, to facilitate the conduct of faceless penalty proceedings, to perform the function of drafting penalty orders, which includes identification of points or issues for imposition of penalty under the Act, seeking information or clarification on points or issues so identified, providing opportunity of being heard to the assessee or any other person, analysis of the material furnished by the assessee or an .....

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Para 4 - Faceless Penalty Centres - Faceless Penalty Scheme, 2021

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..... l Faceless Assessment Centre, with respect to the information or documents or evidence or any other details as may be necessary for the purposes of imposing penalty under this Scheme, shall be through the National Faceless Penalty Centre. (3) The penalty unit and the penalty review unit shall have the following authorities, namely:- (a) Additional Commissioner or Additional Director or Joint Commissioner or Joint Director, as the case may be; (b) Deputy Commissioner or Deputy Director or Assista .....

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Para 4 - Faceless Penalty Centres - Faceless Penalty Scheme, 2021

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