Para 6 - Rectification Proceedings - Faceless Penalty Scheme, 2021

..... hich prepared the order; or (c) penalty review unit, which reviewed the order; or (d) income-tax authority; or (e) National Faceless Assessment Centre. (3) Where an application, as referred to in sub-paragraph (2), is received by the National Faceless Penalty Centre, it shall assign such application to a specific penalty unit in any one of the Regional Faceless Penalty Centres through an automated allocation system. (4) The penalty unit shall examine the application and prepare a notice for gran .....

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Para 6 - Rectification Proceedings - Faceless Penalty Scheme, 2021

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..... and time or such extended time as may be allowed on the basis of application made in this behalf, to the National Faceless Penalty Centre. (7) Where a response, as referred to in sub-paragraph (6), is filed, the National Faceless Penalty Centre shall send such response to the penalty unit, or where no such response is filed, inform the penalty unit. (8) The penalty unit shall, after taking into consideration the response, if any, referred to in sub-paragraph (7), prepare a draft order,- (a) for .....

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Para 6 - Rectification Proceedings - Faceless Penalty Scheme, 2021

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