TMI BlogFaceless Penalty (Amendment) Scheme, 2022X X X X Extracts X X X X X X X X Extracts X X X X ..... al Gazette. 2 . In the Faceless Penalty Scheme, 2021 , (i) in paragraph 4, (A) in sub-paragraph (1), (I) in clause (i), the words and vest it with the jurisdiction to impose penalty 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 s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eferred to in sub-clause (a) of clause (xv); or (b) in a case where non-imposition of penalty has been proposed, 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under the Act. ; (iii) paragraph 6 shall be omitted; (iv) in paragraph 8 ,- (A) for the brackets, figures and words (i) For the 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 sig ..... X X X X Extracts X X X X X X X X Extracts X X X X
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