Faceless Penalty Scheme scope clarified: exclusions defined and penalties by Addl. CIT/JCIT and below assigned to NeAC. Clarifies the scope of penalties under the Faceless Penalty Scheme, 2021: proceedings from the Investigation Wing, Directorate of I&CI, erstwhile DG (Risk-Assessment) or other prescribed authorities, penalties under statutes other than the Income-tax Act, and penalties imposed by officers at Commissioner/Director/Commissioner (Appeals/Appeal Unit) level and above are excluded. All remaining penalties under the Income-tax Act imposed by Additional CIT/JCIT and below are assigned to the National Faceless Assessment Centre (NeAC). The order is effective immediately.