https://www.taxtmi.com/article/detailed?id=9640 The scheme establishes a centralized faceless penalty framework under Section 274(2A): the Board may define scope and set up a National Faceless Penalty Centre, Regional Centres, penalty units and penalty review units. Procedures cover initiation, automated allocation, drafting and service of show-cause notices, filing and transmission of responses, requisitions for information, verification requests, preparation of draft orders proposing imposition or non-imposition of penalty, risk-managed examination including automated tools, review by penalty review units, transfer to territorial authorities with Board approval, rectification of mistakes and prescribed appeals. en-us Sat, 23 Jan 2021 10:21:16 +0530 Sat, 23 Jan 2021 10:21:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9640 The scheme establishes a centralized faceless penalty framework under Section 274(2A): the Board may define scope and set up a National Faceless Penalty Centre, Regional Centres, penalty units and penalty review units. Procedures cover initiation, automated allocation, drafting and service of show-cause notices, filing and transmission of responses, requisitions for information, verification requests, preparation of draft orders proposing imposition or non-imposition of penalty, risk-managed examination including automated tools, review by penalty review units, transfer to territorial authorities with Board approval, rectification of mistakes and prescribed appeals. Articles Income Tax Sat, 23 Jan 2021 10:21:16 +0530 https://www.taxtmi.com/article/detailed?id=9640