Latest Post

[Notification No. 49/2022/F.No.370142/6/2022-TPL] [Notification No. 85/2022/F. No. 300196/17/2022-ITA-I]

MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
(INCOME-TAX)


New Delhi, the 27th May, 2022

S.O. 2426(E).—In exercise of the powers conferred by sub-section (2B) of section 274 of the Income-tax Act, 1961 (43 of 1961)(hereinafter referred to as ―the Act‖) and in consequence to the amendments made in section 144B of the Act vide the Finance Act, 2022, for the purposes of giving effect to the Faceless Penalty (Amendment) Scheme, 2022 made under sub-section (2A) of section 274 of the Act, the Central Government hereby makes the following amendments in the notification of the Government of India, Ministry of Finance (Department of Revenue), Central Board of Direct Taxes published in the Gazette of India, Extraordinary vide number S.O. 118(E), dated the 12th January, 2021, namely:__
4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]

  1. In the said notification,––
    (i) in paragraph 1,––
    (a) in sub-paragraph (A), in clause (1),––
    (I) in sub-clause (ii), the words ―in any one of the Regional Faceless Penalty Centres‖ shall be
    omitted;
    (II) for the clauses (xv) to (xxii), the following clause shall be substituted, namely:––
    ―(xv) the penalty unit shall, after considering the material on record including response furnished, if
    any, as referred to in clauses (viii), (x) and (xii) or report, if any, as referred to in clause (xiv),
    propose for,––
    (a) imposition of the penalty and prepare a penalty imposition proposal for imposition of
    such penalty;
    (b) non-imposition of the penalty, for reasons to be recorded in writing
    and send the penalty imposition proposal or reasons, as the case may be, to the National Faceless
    Penalty Centre;
    (xvi) the National Faceless Penalty Centre, in accordance with the guidelines issued by the Board,
    may,––
    (a) in a case where imposition of penalty has been proposed, 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) the penalty unit shall, in the case referred to in sub-clause (b) of clause (xvi), drop the penalty
    proceedings and send the intimation to the assessee through the National Faceless Penalty Centre;
    (xix) the penalty review unit shall review the penalty imposition proposal or reasons for non-imposition
    of penalty, as referred to in sub-clause (c) of clause (xvi), whereupon it may concur with, or suggest
    modification to, such proposal or reasons, as the case may be, and prepare a review report and send
    such report to the National Faceless Penalty Centre;
    (xx) the National Faceless Penalty Centre shall, upon receiving the review report under clause (xix),
    forward the same to the penalty unit which had proposed the penalty imposition proposal or reasons for
    non-imposition of penalty, as the case may be;
    (xxi) the penalty unit shall, after considering such review report, accept or reject some or all of the
    modifications proposed therein and after recording reasons in case of rejection of such modifications,
    pass the order imposing penalty or drop the penalty proceedings, as the case may be, and serve the
    order imposing penalty or intimation for dropping penalty proceedings, as the case may be, on the
    assessee through the National Faceless Penalty Centre;
    (xxii) where an order imposing penalty or intimation for dropping penalty, as the case may be, has been
    passed, the penalty unit shall send a copy of such order, or intimation for dropping 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.‖;
    (b) in sub-paragraph (B),––
    (I) in clause (1), the words ―or Regional Faceless Penalty Centre‖ shall be omitted;
    (II) for clauses (3) and (4), the following clause shall be substituted, namely:––
    [भाग II—खण् ड 3(ii)] भारत का रािप् : असाधारण 5
    ―(3) Where the request for personal hearing has been received, the income-tax authority of relevant
    unit shall allow such hearing, through National Faceless Penalty Centre.
    (4) Hearing referred to in clause (3) shall be conducted exclusively through video conferencing or
    video telephony, including use of any telecommunication application software which supports
    video conferencing or video telephony, to the extent technologically feasible, in accordance with
    the procedure laid down by the Board.‖;
    (iii) for paragraph 2, the following paragraph shall be substituted, namely:––
    ―2. The provisions of section 140 and section 282A of the said Act shall apply to the penalty
    proceedings in accordance with the said Scheme subject to the following exceptions, modifications and
    adaptations, namely:—
    ―an electronic record shall be authenticated by,––
    (i) the National Faceless Penalty Centre by way of an electronic communication;
    (ii) the penalty unit or the penalty review unit or technical unit or verification unit, as the case may
    be, by affixing digital signature;
    (ii) assessee or any other person, by affixing his digital signature or under electronic verification
    code, or by logging into his registered account in the designated portal.
    Explanation. – For the purpose of this paragraph, ―electronic verification code‖ shall have the same
    meaning assigned to it in the Explanation to sub-rule (3) of rule 12 of the Income-tax Rules,
    1962.‖;
    (iv) paragraph 3 shall be omitted;
    (v) in paragraph 4, in sub-paragraph (B),––
    (A) the words ―the Regional Faceless Penalty Centre,‖ shall be omitted;
    (B) clause (ix), shall be omitted.
  2. This notification shall come into force on the date of its publication in the Official Gazette.
    [Notification No. 55/2022/F. No. 370142/51/2020-TPL(Part III)]
    SHEFALI SINGH, Under Secy., Tax Policy and Legislation
    Note : Principal Scheme was published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (ii) vide number S.O. 118(E) dated the 12th January, 2021.
    Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
    and Published by the Controller of Publications, Delhi-110054

Leave a Reply

Your email address will not be published.