Section 120(1), (2) and (5) of the Income-Tax Act, 1961 - Jurisdiction of Income tax Authorities of Regional Faceless Assessment Centres - 23/2021 - Income Tax

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Regional Faceless Assessment Centres exercise concurrent Assessing Officer powers for faceless assessments nationwide, subject to specified exclusions. The Central Board of Direct Taxes directs specified Income tax Authorities of Regional Faceless Assessment Centres (ReFACs) to exercise, concurrently, the powers and functions of Assessing Officers to facilitate faceless assessment proceedings under Section 144B in respect of all persons, incomes and cases within India, excluding those covered by Notification No. 57/2014 and Notification No. 70/2014; a Schedule lists the ReFACs and their headquarters. The notification is effective 1 April 2021.

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Regional Faceless Assessment Centres exercise concurrent Assessing Officer powers for faceless assessments nationwide, subject to specified exclusions.

The Central Board of Direct Taxes directs specified Income tax Authorities of Regional Faceless Assessment Centres (ReFACs) to exercise, concurrently, the powers and functions of Assessing Officers to facilitate faceless assessment proceedings under Section 144B in respect of all persons, incomes and cases within India, excluding those covered by Notification No. 57/2014 and Notification No. 70/2014; a Schedule lists the ReFACs and their headquarters. The notification is effective 1 April 2021.

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Section 120(1), (2) and (5) of the Income-Tax Act, 1961 - Jurisdiction of Income tax Authorities of Regional Faceless Assessment Centres - 23/2021 - Income Tax

Regional Faceless Assessment Centres exercise concurrent Assessing Officer powers for faceless assessments nationwide, subject to specified exclusions.

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Section 120(1), (2) and (5) of the Income-Tax Act, 1961 - Jurisdiction of Income tax Authorities of Regional Faceless Assessment Centres - 23/2021 - Income Tax

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Regional Faceless Assessment Centres exercise concurrent Assessing Officer powers for faceless assessments nationwide, subject to specified exclusions.

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