Faceless penalty proceedings enable electronic penalty processing and communication through designated portals and registered accounts. The Scheme defines the operative vocabulary and electronic framework for conducting faceless penalty proceedings under the Income-tax Act, 1961. It ... Summary
Faceless penalty proceedings enable electronic penalty processing and communication through designated portals and registered accounts.
The Scheme defines the operative vocabulary and electronic framework for conducting faceless penalty proceedings under the Income-tax Act, 1961. It designates the web portal, registered account, registered e-mail and registered mobile number as official communication channels, authorises real-time alerts, and incorporates Information Technology Act definitions for electronic records, digital signatures and hash functions. The Scheme also identifies institutional units (Assessment, Review, Technical, Verification) and national/regional faceless assessment centres as the administrative entities, and defines the automated allocation system for algorithmic randomised allocation of cases.
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