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

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.... under para 3 of the Faceless Penalty Scheme, 2021, for defining the scope of penalties to be assigned to the Faceless Penalty Scheme, 2021 1. The Central Board of Direct Taxes, in exercise of powers conferred under Para 3 of the Faceless Penalty Scheme, 2021 (the Scheme) and in continuation of the order F. No. 187/4/2021-ITA-1 dated 20.01.2021, hereby clarifies that: (i) Penalty proceedings ar....