CBDT has made massive changes in the jurisdiction / authority of Income Tax Officers under Faceless Scheme
(i) Vide Notification No. 23/2021 dated 31.03.2021amendments have been made in the jurisdiction of 4195 number of Income-tax Authorities of Regional Faceless Assessment Centres (the ReFACs).
(ii) Vide Notification No. 24/2021 dated 31.03.2021 amended the (a) concurrent jurisdiction of the Principal Commissioners of Income-tax (Regional Faceless Assessment Centre) (Verification Unit) [PCIT (ReFAC)(VU)], (b) concurrent jurisdiction of Principal Commissioners of Income-tax (ReFAC)(VU) viz-a-viz Additional Commissioners of Income-tax (ReFAC) (VU) or Joint Commissioners of Income-tax (ReFAC) (VU) (c) concurrent jurisdiction of the Additional Commissioners of Income-tax (ReFAC)(VU) or the Joint Commissioners of Income-tax (ReFAC)(VU) viz-a-viz Deputy Commissioners of Income-tax (ReFAC) (VU)/ Assistant Commissioners of Income-tax (ReFAC) (VU) / Income-tax Officers (ReFAC) (VU).
(iii) vide Notification No. 25/2021 dated 31.03.2021 authorised the Assistant Commissioner of Income-tax/Deputy Commissioner of Income-tax (NaFAC) having her / his headquarters at Delhi, to act as the ‘Prescribed Income-tax Authority’ for the purpose of sub-section (2) of section 143 of the Act, in respect of returns furnished under section 139 or in response to a notice issued under sub-section (1) of section 142 of the said Act, or sub-section (1) of section 148 of the Act, for the purpose of issuance of notice under sub-section (2) of section 143 of the said Act.
Appeal against inadequacy of sentence passed by special court in income tax prosecution cases dismissed by High Court In a…
ICSI launches CS Mitr Scheme to give incentive for getting student registered in Executive Programme ICSI has launched CS Mitr…
CPC order u/s 143(1) is appealable and hence the doctrine of merger with order u/s 143(3) do not arise -…
Under GST Act, there is no specific provision which bounds selling dealer to disclose route to be taken during transportation…
Restrictions on use of words Nidhi Limited unless declared as such under section 406(1). Nidhi (Amendment) Rules 2024 MINISTRY OF…
MCA prescribes period and fee for updating of Directors personal mobile number or email address by e-form DIR-3 KYC MINISTRY…