Duplicate PAN allocation: revised administrative rule ties re allotment to ITR filing status, with audit log review required.
The Directorate revises PAN duplication policy so outcomes turn on ITR filing status: if the first allottee has not filed ITR but the second has, the first receives a new PAN and the second keeps the original; if neither filed ITR, the first retains the original and the second is given a new PAN. Cases where both filed ITR for part years, and other uncategorised cases, require information on pending demands and refunds and approval of ADG(System)-1. Field officers must analyse PAN details and audit logs before applying the instruction.

Tax audit reporting requirement for Form 3CD clauses 30C and 44 kept in abeyance due to COVID-19.
The Central Board of Direct Taxes, invoking section 119 of the Income-tax Act, has ordered that the requirement to report under clause 30C and clause 44 of Form 3CD for Tax Audit reports under section 44AB/read with rule 6G shall be kept in abeyance in view of the COVID-19 pandemic; this continues earlier deferrals of those specific reporting obligations introduced by the Form 3CD amendment and successive circulars.

Perquisite exemption for medical treatment: employer-paid expenses at approved hospital not treated as perquisite and exempt from TDS.
Approval is granted to M/s Maa Ram Pyari Super Specility Hospital, Ranchi, under sub-clause (b) of clause (ii) of the proviso to clause (viii) of sub-section (2) of section 17 read with Rules 3A(1) and 3A(2), permitting employer-paid sums for specified medical treatments at the approved hospital to be treated as non-perquisites for the purposes of sections 15, 16 and 17, and relieving the employer from TDS obligation for such payments while the hospital continues to satisfy the statutory conditions; the approval is limited to the stated premises and is subject to inspection, renewal and withdrawal conditions.

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.

Search case classification under Vivad se Vishwas clarified to include assessments or reassessments based on searches or requisitions.
A search case for Vivad se Vishwas means an assessment or reassessment made under sections 143(3), 144, 147, 153A, 153C or 158BC in respect of a person referred to in sections 153A, 153C, 158BC or 158BD, where the assessment is based on a search initiated under section 132 or a requisition under section 132A; FAQ 70 of Circular 21/2020 is modified accordingly.

Consequential assessment orders required after Vivad se Vishwas determination; assessing officers must implement settlement orders.
Where the designated authority has passed orders under subsections (1) and (2) of section 5 of the Direct Tax Vivad se Vishwas Act, the Assessing Officer shall pass consequential orders under the Income-tax Act to give effect to the determination order and the full and final settlement.

Jurisdiction amendment clarifies and reallocates assessing responsibility among income tax commissionerates for classes of assessees.
Corrigendum amends Jurisdiction Order No. 3/2020 by replacing and inserting column six entries to allocate classes of persons and assessees to specified Principal Commissioner/Commissioner jurisdictions, including replacement of certain entries, insertion of new numbered jurisdictional entries, and deletion of a sub entry, thereby clarifying which assessees are assessed or assessable within designated commissionerates.

Residential status under tax law: stranded visitors may remain non resident; DTAA tie breaker and relief mechanisms apply.
Section 6 residence tests depend on day count thresholds and income conditions; short COVID related stays in PY 2020 21 are unlikely alone to create Indian residence. DTAAs contain tie breaker rules to resolve dual residency and allocate taxing rights, including employment income tests that limit source taxation unless presence, employer residence, or permanent establishment conditions are met. Individuals facing residual double taxation after treaty relief may submit Form NR with specified particulars for Board consideration of targeted or individual relief.

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.

Jurisdiction transfer under Black Money Act directs centralisation of income-tax cases to central charges for coordinated handling.
Directs transfer of Black Money Act matters to Central Charges by competent jurisdictional authorities via orders under section 127 of the Income-tax Act; requires identification of parallel Income-tax proceedings including those under faceless regimes, coordination with NeAC/NFPC to return matters where necessary, and sending copies of transfer orders to the National Faceless Appeal Centre to facilitate transfer of appeals. Upon transfer, jurisdiction for the Black Money Act vests with the Central Charge, and designated officers in Central Charges shall perform Assessing Officer functions for transferred cases.

Specified authority under section 138 directs DGIT systems to verify PAN/Aadhaar and return income tax status flags.
The Board appoints the Director General of Income tax (Systems) as the specified authority under section 138(1)(a) to provide information to the Center for e Governance, Government of Karnataka. The Karnataka authority will supply PAN or Aadhaar with assessment year(s) to DGIT (Systems), which will respond with a "Yes/No/Not Available" income tax payee flag and the PAN against an Aadhaar where available.

Faceless penalty administration: assessment centres designated to perform penalty functions until dedicated penalty units established.
Existing NeAC/ReACs/AUs/RUs established under the Faceless Assessment Scheme, 2019 are directed to act as the National Faceless Penalty Centre, Regional Faceless Penalty Centres, Penalty Units and Penalty Review Units respectively until dedicated penalty centres and units are set up; income-tax officers in those bodies shall perform the corresponding penalty functions, and the order is effective immediately.

Prior approval for requisition and notice under the Income-tax Act required, conditioning attachment actions on senior officer authorization.
Prior approval of the Principal CIT/Principal DIT/CIT/DIT is required for requisition under the Income-tax Act and for issuance of the notice that precedes attachment, thereby conditioning requisition and notice steps by Assessing Officers and Tax Recovery Officers on specified senior officer authorization.

Remuneration compliance: arm's-length lower pay accepted as transitional relief where prescribed minimum was missed.
An eligible investment fund must pay an eligible fund manager remuneration not less than a prescribed minimum; a proviso allows seeking Board approval if remuneration is lower. The Board granted transitional relief for prior years permitting arm's-length lower remuneration to be treated as compliance, while requiring future remuneration to adhere to the prescribed sub-rule and any applications for lower remuneration to follow the Board's stated procedure.

Section 119 order corrigendum updates table entries for Singapore and Brazil and inserts authoritative source footnotes.
Corrigendum under section 119 amends the table at paragraph 7 by replacing the Singapore and Brazil rows with revised 2019 filing-related date entries, and inserts a footnote beneath paragraph 7 listing nine web sources as the basis for the updated table information.

Correction under section 119: updated due-date entries for Singapore and Brazil and insertion of source footnote.
Corrigendum under the administrative power revises the paragraph 7 table by replacing rows for Singapore and Brazil with corrected date sequences, and directs insertion of a footnote beneath paragraph 7 listing the internet sources relied upon for the compiled dates and references.

Extension of tax filing deadlines: further extensions rejected to preserve filing discipline and timely revenue collection.
The Government issued successive extensions for filing returns and tax-audit reports during the COVID-19 pandemic, with the audit-report due date linked as one month prior to return due dates; cumulative filing data and international comparison show substantial relief already granted. Considering public interest in timely revenue collection and administrative continuity, and applying deference to executive fixation of cut-off dates absent blatant arbitrariness, requests for any further extension are rejected.

Collegium mechanism exempted where only one senior officer exists; Pr. CCIT approval now governs recovery surveys in such regions.
The Board modifies its prior section 119 Order to exempt regions having only one officer at the level of Pr. CCIT or CCIT from the Collegium mechanism; in such regions recovery surveys will be conducted after obtaining approval of the concerned Pr. CCIT, thereby providing a delegated approval route in place of the previously prescribed Collegium composition for non-central charges.