Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>Faceless Penalty Scheme 2021: Key Definitions and Digital Processes for Electronic Penalty Proceedings Explained</h1> The Faceless Penalty Scheme, 2021, outlines definitions relevant to its implementation. It includes terms from the Income-tax Act, 1961, and the Information Technology Act, 2000. Key definitions include 'assessment unit,' 'automated allocation system,' 'faceless penalty,' and 'National Faceless Assessment Centre.' The scheme emphasizes electronic communication, using digital signatures, registered accounts, and mobile apps for penalty proceedings. It also defines roles such as 'review unit,' 'technical unit,' and 'verification unit,' and describes 'video conferencing' for real-time communication. Unspecified terms default to their meanings in the Income-tax Act, 1961.