https://www.taxtmi.com/acts?id=39312 The Scheme mandates a centralized structure for faceless penalty proceedings led by a National Faceless Penalty Centre with designated penalty units to draft penalty orders-identifying issues, seeking information, affording hearing, and analysing materials-and penalty review units to check that draft orders address relevant evidence, factual and legal points, applicable precedents, and arithmetic correctness. All communications among units, assessees, other persons, income-tax authorities, and the National Faceless Assessment Centre are to be routed through the National Faceless Penalty Centre. en-us Thu, 14 Jan 2021 15:20:48 +0530 Sat, 28 May 2022 09:57:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=39312 The Scheme mandates a centralized structure for faceless penalty proceedings led by a National Faceless Penalty Centre with designated penalty units to draft penalty orders-identifying issues, seeking information, affording hearing, and analysing materials-and penalty review units to check that draft orders address relevant evidence, factual and legal points, applicable precedents, and arithmetic correctness. All communications among units, assessees, other persons, income-tax authorities, and the National Faceless Assessment Centre are to be routed through the National Faceless Penalty Centre. Act-Rules Direct Taxes Thu, 14 Jan 2021 15:20:48 +0530 https://www.taxtmi.com/acts?id=39312