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Directions for implementation of Faceless Penalty Scheme - Seeks to amend Notification No. 03/2021 dated 12 January 2021 - 55/2022 - Income Tax

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..... n the Gazette of India, Extraordinary vide number S.O. 118(E), dated the 12th January, 2021, namely:- 1. In the said notification,- (i) in paragraph 1,- (a) in sub-paragraph (A), in clause (1),- (I) in sub-clause (ii), the words “in any one of the Regional Faceless Penalty Centres” shall be omitted; (II) for the clauses (xv) to (xxii), the following clause shall be substituted, namely:- “(xv) the penalty unit shall, after considering the material on record including response furnished, if any, as referred to in clauses (viii), (x) and (xii) or report, if any, as referred to in clause (xiv), propose for,- (a) imposition of the penalty and prepare a penalty imposition proposal for imposition of such penalty; (b) non-impositi .....

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Directions for implementation of Faceless Penalty Scheme - Seeks to amend Notification No. 03/2021 dated 12 January 2021 - 55/2022 - Income Tax

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..... se may be, and prepare a review report and send such report to the National Faceless Penalty Centre; (xx) the National Faceless Penalty Centre shall, upon receiving the review report under clause (xix), forward the same to the penalty unit which had proposed the penalty imposition proposal or reasons for non-imposition of penalty, as the case may be; (xxi) the penalty unit shall, after considering such review report, accept or reject some or all of the modifications proposed therein and after recording reasons in case of rejection of such modifications, pass the order imposing penalty or drop the penalty proceedings, as the case may be, and serve the order imposing penalty or intimation for dropping penalty proceedings, as the case may be, .....

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Directions for implementation of Faceless Penalty Scheme - Seeks to amend Notification No. 03/2021 dated 12 January 2021 - 55/2022 - Income Tax

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..... (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; (ii) assessee or any other person, by affixing his digital signature or under electronic verification code, or by logging into his registered account in the designated portal. Explanation. - For the purpose of this paragraph, “electronic verification code” shall have the same meaning assigned to it in the Explanation to sub-rule (3) of rule 12 of the Income-tax Rules, 1962.”; (iv) paragraph 3 shall be omitted; (v) in paragraph 4, in sub-paragraph (B),- (A) the words “the Regional Faceless Penalty Cent .....

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Directions for implementation of Faceless Penalty Scheme - Seeks to amend Notification No. 03/2021 dated 12 January 2021 - 55/2022 - Income Tax

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  1. 54/2022 - Dated: 27-5-2022 - Faceless Penalty (Amendment) Scheme, 2022
  2. 03/2021 - Dated: 12-1-2021 - Central Government makes the directions of Faceless Penalty Scheme, 2021
  3. 02/2021 - Dated: 12-1-2021 - Faceless Penalty Scheme, 2021

 

 

 

 

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