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    <title>Order under para 3 of the Faceless Penalty Scheme, 2021, for defining the scope of penalties to be assigned to the Faceless Penalty Scheme, 2021</title>
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    <description>Clarifies the scope of penalties under the Faceless Penalty Scheme, 2021: proceedings from the Investigation Wing, Directorate of I&amp;CI, erstwhile DG (Risk-Assessment) or other prescribed authorities, penalties under statutes other than the Income-tax Act, and penalties imposed by officers at Commissioner/Director/Commissioner (Appeals/Appeal Unit) level and above are excluded. All remaining penalties under the Income-tax Act imposed by Additional CIT/JCIT and below are assigned to the National Faceless Assessment Centre (NeAC). The order is effective immediately.</description>
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