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Home Notifications 2022 Income Tax Income Tax - 2022 Section 274 This

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Faceless Penalty (Amendment) Scheme, 2022 - 54/2022 - Income Tax

Extract

..... nalty in accordance with the provisions of this Scheme” shall be omitted; (II) clause (ii) shall be omitted; (III) in clause (iii), for the words “as may be required for the purposes of imposing penalty”, the words “as may be required for the purposes of imposing penalty and the term “penalty unit”, wherever used in this Scheme, shall refer to an Assessing Officer having powers so assigned by the Board” shall be substituted; (IV) in clause (iv), for the words “and such other functions as may be required for the purposes of review, and specify their respective jurisdiction”, the words “and such other functions as may be required for the purposes of review and the term “penalty .....

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Faceless Penalty (Amendment) Scheme, 2022 - 54/2022 - Income Tax

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..... convey to the penalty unit to drop the penalty proceedings under intimation to the assessee or any other person, as the case may be; or (c) assign the case to a penalty review unit through an automated allocation system, for conducting review of such proposal or reasons, as the case may be; (xvii) the penalty unit shall, in the case referred to in sub-clause (a) of clause (xvi), pass the order imposing penalty and serve the same on the assessee through the National Faceless Penalty Centre; (xviii) the penalty unit shall, in the case referred to in sub-clause (b) of clause (xvi), drop the penalty proceedings and send the intimation to the assessee through the National Faceless Penalty Centre; (xix) the penalty review unit shall review the p .....

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Faceless Penalty (Amendment) Scheme, 2022 - 54/2022 - Income Tax

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..... purposes of the Scheme”, the words “For the purposes of the Scheme” shall be substituted; (B) in clause (b), the words “Regional Faceless Penalty Centres,” shall be omitted; (v) for paragraph 9, the following paragraph shall be substituted, namely:- “9. Authentication of electronic record.- For the purposes of this Scheme, an electronic record shall be authenticated by,- (i) the National Faceless Penalty Centre by way of an electronic communication; (ii) the penalty unit or the penalty review unit or technical unit or verification unit, as the case may be, by affixing digital signature; (iii) assessee or any other person, by affixing his digital signature or under electronic verification code, or by logg .....

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Faceless Penalty (Amendment) Scheme, 2022 - 54/2022 - Income Tax

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  1. 55/2022 - Dated: 27-5-2022 - Directions for implementation of Faceless Penalty Scheme - Seeks to amend Notification No. 03/2021 dated 12 January 2021

 

 

 

 

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