TMI BlogDirections for implementation of Faceless Penalty Scheme - Seeks to amend Notification No. 03/2021 dated 12 January 2021X X X X Extracts X X X X X X X X Extracts X X X X ..... r sub-section (2A) of section 274 of the Act, the Central Government hereby makes the following amendments in the notification of the Government of India, Ministry of Finance (Department of Revenue), Central Board of Direct Taxes published in 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 fur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enalty Centre; (xix) the penalty review unit shall review the penalty imposition proposal or reasons for non-imposition of penalty, as referred to in sub-clause (c) of clause (xvi), whereupon it may concur with, or suggest modification to, such proposal or reasons, as the case 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 modificat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. The provisions of section 140 and section 282A of the said Act shall apply to the penalty proceedings in accordance with the said Scheme subject to the following exceptions, modifications and adaptations, namely:- 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; (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 verific ..... X X X X Extracts X X X X X X X X Extracts X X X X
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