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of <h1>Faceless Appeal Amendment 2021: 'National e-Assessment Centre' Now 'National Faceless Assessment Centre' Under Income-tax Act.</h1> The Faceless Appeal (Amendment) Scheme, 2021, effective from April 1, 2021, modifies the Faceless Appeal Scheme, 2020, under the Income-tax Act, 1961. The amendment redefines the term 'National Faceless Assessment Centre' to include the National e-Assessment Centre established under section 143(3A) or referenced in section 144B of the Act. This change replaces all instances of 'National e-Assessment Centre' with 'National Faceless Assessment Centre' throughout the scheme. The original scheme was published on September 25, 2020, and this is its first amendment.
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