[Notification No. 19/2022/F. No. 370142/15/2022-TPL]

2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
(2) उन िब्िों और पिों के, िो इसमेंप्रयुि हैंऔर पररभाजषत नहीं हैं, दकन्तुअजधजनयम मेंपररभाजषत हैं, िही
अर्डहोंगे, िो अजधजनयम मेंहैं।

3. स्ट्कीम का क्षेत्र— इस स्ट्कीम केप्रयोिन केजलए,–
   (क) अजधजनयम की धारा 142 की उपधारा (1) केअधीन सूचना िारी करनेकेजलए ;
   (ख) अजधजनयम की धारा 142 की उपधारा (2) केअधीन जनधाडरण सेपूिडिांच करनेकेजलए ;
   (ग) अजधजनयम की धारा 142 की उपधारा (2क) केअधीन उसकेसंपरीजक्षत लेखाओं को प्राप्त करनेकेजलए
   जनधाडररती को जनिेि िेनेकेजलए ;
   (घ) अजधजनयम की धारा 142क के अधीन दकसी मूल्यांकन अजधकारी द्वारा दकसी आजस्ट्त, संपजत्त या
   जिजनधान केमूल्य का प्राक्कलन करनेकेजलए,
   जनधाडररती की कुल आय या हाजन केपहचानजिहीन जनधाडरण केजलए जनिेि केसार् अजधजनयम की धारा 144ख
   केअनुसार और उसमेंउपबंजधत जिस्ट्तार तक स्ट्िचाजलत आबंटन केमाध्यम सेपहचानजिहीन रीजत सेदकया िाएगा ।
   [अजधसूचना सं. 19/2022/फा. सं. 370142/15/2022-टीपीएल]
   िेफाली ससंह, अिर सजचि
   MINISTRY OF FINANCE
   (Department of Revenue)
   (CENTRAL BOARD OF DIRECT TAXES)
   NOTIFICATION
   New Delhi, the 30th March, 2022
   S.O. 1468(E).—In exercise of the powers conferred by sub-sections (1) and (2) of section 142B of
   the Income-tax Act, 1961 (43 of 1961), the Central Government hereby makes the following Scheme,
   namely:-
4. Short title and commencement.—(1) This Scheme may be called the Faceless Inquiry or Valuation
   Scheme, 2022.
   (2) It shall come into force with effect from the date of its publication in the Official Gazette.
5. Definitions.––(1) In this Scheme, unless the context otherwise requires, ––
   (a) “Act” means the Income-tax Act, 1961 (43 of 1961);
   (b) “automated allocation” means an algorithm for randomized allocation of cases, by
   using suitable technological tools, including artificial intelligence and machine learning,
   with a view to optimize the use of resources.
   (2) Words and expressions used herein and not defined, but defined in the Act, shall have the
   meaning respectively assigned to them in the Act.
   • Scope of the Scheme.––For the purpose of this Scheme, ––
     (a) issuing notice under sub-section (1) of section 142 of the Act,
     (b) making inquiry before assessment under sub-section (2) of section 142 of the Act,
     (c) directing the assessee to get his accounts audited under sub-section (2A) of section 142 of
     the Act,
     [भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3
     (d) estimating the value of any asset, property or investment by a Valuation Officer under
     section142A of the Act,
     shall be in a faceless manner, through automated allocation, in accordance with and to the extent
     provided in section 144B of the Act with reference to making faceless assessment of total income or loss of
     assessee.
     [Notification No. 19/2022/F. No. 370142/15/2022-TPL]
     SHEFALI SINGH, Under Secy.