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        <h1>India's Faceless Appeal Scheme 2021: Streamlining Income Tax Appeals with Electronic Filing and Video Hearings u/ss 246A & 248.</h1> The Faceless Appeal Scheme, 2021, established by the Ministry of Finance in India, replaces the 2020 scheme to streamline income tax appeal processes. It enables electronic filing and processing of appeals under sections 246A and 248 of the Income-tax Act, 1961, using an automated allocation system. The scheme sets up a National Faceless Appeal Centre and appeal units to facilitate centralized electronic communication between appellants, assessing officers, and appeal units. It mandates electronic exchanges, digital signatures for authentication, and video conferencing for hearings, eliminating the need for personal appearances. The scheme also outlines procedures for penalty and rectification proceedings.

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