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Order under para 3 of the Faceless Penalty Scheme, 2021, for defining the scope of penalties to be assigned to the Faceless Penalty Scheme, 2021

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..... r under para 3 of the Faceless Penalty Scheme, 2021, for defining the scope of penalties to be assigned to the Faceless Penalty Scheme, 2021 1. The Central Board of Direct Taxes, in exercise of powers conferred under Para 3 of the Faceless Penalty Scheme, 2021 (the Scheme) and in continuation of the order F. No. 187/4/2021-ITA-1 dated 20.01.2021, hereby clarifies that: (i) Penalty proceedings a .....

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..... ome-tax Act, 1961, except for the exclusions provided in Para 1 above, by the officers of the rank of Addl. CIT/JCIT and below, shall remain with the National Faceless Assessment Centre (read as NeAC) as per the order under Para 4 of the Scheme vide F. No. 187/4/2021-ITA-1 dated 20.01.2021 3. This order shall come into force with immediate effect. Sd/- (Prajna Parnita) Director, ITA-1
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