Black Money appeals jurisdiction assigned to designated Commissioners to ensure specified appeals remain outside the faceless scheme. Appeals under the Black Money (Undisclosed Foreign Income and Assets) Act are excluded from the faceless finalisation mechanism; the Board approves notification of specified Commissioners of Income-tax (Appeals) to exercise jurisdiction region-wise, superseding its earlier letter. Principal Chief Commissioners must issue the notifications and forward copies to the Board. The approval is effective from 25 September 2020 or the date of creation of the designated post, whichever is later, reflecting repurposing of appellate posts for the National Faceless Appeal Centre.