Directions for implementation of Faceless Penalty Scheme - Seeks to amend Notification No. 03/2021 dated 12 January 2021 - 55/2022 - Income Tax Act, 1961
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Faceless Penalty Scheme centralization streamlines penalty proposals, reviews and issuance via National Faceless Penalty Centre. Amendments centralize the faceless penalty process under a National Faceless Penalty Centre: the penalty unit must prepare a penalty imposition proposal or written reasons for non-imposition, which the National Faceless Penalty Centre may direct to be enacted, dropped, or assigned to a penalty review unit via automated allocation. The review unit may concur or propose modifications and forward a report; the originating penalty unit then accepts or rejects modifications with reasons and either issues the penalty order or drops proceedings, serving communications through the National Faceless Penalty Centre.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Faceless Penalty Scheme centralization streamlines penalty proposals, reviews and issuance via National Faceless Penalty Centre.
Amendments centralize the faceless penalty process under a National Faceless Penalty Centre: the penalty unit must prepare a penalty imposition proposal or written reasons for non-imposition, which the National Faceless Penalty Centre may direct to be enacted, dropped, or assigned to a penalty review unit via automated allocation. The review unit may concur or propose modifications and forward a report; the originating penalty unit then accepts or rejects modifications with reasons and either issues the penalty order or drops proceedings, serving communications through the National Faceless Penalty Centre.
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