Faceless Penalty (Amendment) Scheme, 2022

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....ion in the Official Gazette. 2. In the Faceless Penalty Scheme, 2021,-- (i) in paragraph 4,-- (A) in sub-paragraph (1),-- (I) in clause (i), the words "and vest it with the jurisdiction to impose penalty in accordance with the provisions of this Scheme" shall be omitted; (II) clause (ii) shall be omitted; (III) in clause (iii), for the words "as may be required for the purposes of imposing penalty", the words "as may be required for the purposes of imposing penalty and the term "penalty unit", wherever used in this Scheme, shall refer to an Assessing Officer having powers so assigned by the Board" shall be substituted; (IV) in clause (iv), for the words "and such other functions as may be r....

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....ed, convey to the penalty unit to pass the penalty order as per penalty imposition proposal referred to in sub-clause (a) of clause (xv); or  (b) in a case where non-imposition of penalty has been proposed, convey to the penalty unit to drop the penalty proceedings under intimation to the assessee or any other person, as the case may be; or (c) assign the case to a penalty review unit through an automated allocation system, for conducting review of such proposal or reasons, as the case may be; (xvii) the penalty unit shall, in the case referred to in sub-clause (a) of clause (xvi), pass the order imposing penalty and serve the same on the assessee through the National Faceless Penalty Centre; (xviii)....

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....ping penalty to the income-tax authority, referred to in clause (i), through the National Faceless Penalty Centre, for further action as may be required under the Act."; (iii) paragraph 6 shall be omitted; (iv) in paragraph 8,- (A) for the brackets, figures and words "(i) For the purposes of the Scheme", the words "For the purposes of the Scheme" shall be substituted; (B) in clause (b), the words "Regional Faceless Penalty Centres," shall be omitted; (v) for paragraph 9, the following paragraph shall be substituted, namely:-- "9. Authentication of electronic record.-- For the purposes of this Scheme, an electronic record shall be authenticated by,-- (i) the National Faceless Penalty Centre by way....