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F No. 187/3/2020-ITA-I

Government of India

Ministry of Finance

Department of Revenue

(Central Board of Direct Taxes)

North Block, New Delhi - 110001.

Dated, the 31ST March, 2021

Order under section 119 of the Income-tax Act, 1961 (the Act) regarding mutatis mutandis application of Orders, Circulars, Instructions, Guidelines and Communications issued in order to implement the Faceless Assessment Scheme 2019 to Faceless Assessment u/s 144B of the Act

The Faceless Assessment Scheme, 2019 (the Scheme) has been incorporated in the Income-tax Act vide the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020. Section 144B of the Act pertaining to Faceless Assessment has been inserted by the said amendment  w.e.f. 01.04.2021.

2. In pursuance of the said amendment, the Central Board of Direct Taxes, in exercise of powers under section 119 of the Act, hereby directs that all Orders, Circulars, Instructions, Guidelines and Communications issued in order to implement the Scheme shall henceforth mutatis mutandis be applicable to the Faceless Assessment under Section 144B of the Act, except those specifically modified by issue of fresh Orders / Circulars etc.

3. This order comes into effect from the 1st day of April, 2021

(Gulzar Ahamed Wani)

JCIT (OSD) (ITA-1)