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Home Acts & Rules Direct Taxes Schemes Faceless Penalty Scheme, 2021 This
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Para 11 - No personal appearance in the Centres or Units - Faceless Penalty Scheme, 2021

Extract

..... 11. No personal appearance in the Centres or Units.-(1) A person shall not be required to appear either personally or through authorised representative in connection with any proceedings under this Scheme before the income-tax authority at the National Faceless Penalty Centre or Regional Faceless Penalty Centre or penalty unit or penalty review unit set up under this Scheme. (2) The assessee or any other person, as the case may be, or his authorised representative, may request for personal heari .....

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Para 11 - No personal appearance in the Centres or Units - Faceless Penalty Scheme, 2021

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