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Short title and commencement

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..... NOTIFICATION NO. 139/2021 New Delhi, the 28th December, 2021 (INCOME-TAX) S.O. 5429(E).-In exercise of the powers conferred by sub-sections (6B) and (6C) of section 250 of the Income-tax Act, 1961 .....

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..... 1. Short title and commencement.-- (1) This Scheme may be called the Faceless Appeal Scheme, 2021. (2) It shall come into force on the date of its publication in the Official Gazette. -
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