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of <h1>CBDT Empowers NaFAC for Nationwide Faceless Assessments u/s 144B, Effective April 1, 2021, Excluding Specific Cases.</h1> The Central Board of Direct Taxes issued Notification No. 22/2021, effective from April 1, 2021, under the Income-tax Act, 1961. It authorizes the Income-tax Authorities of the National Faceless Assessment Centre (NaFAC), headquartered in Delhi, to exercise the powers and functions of Assessing Officers. This is to facilitate Faceless Assessment proceedings under section 144B across India, excluding cases covered by specific earlier notifications. The notification lists various NaFAC positions, including Principal Chief Commissioner, Commissioners, and Deputy/Assistant Commissioners, all based in Delhi.
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