Penalty cases not covered under Faceless Penalty Scheme 2021 – Proceedings related to Central Charges, International Tax Charges & TDS
F. No. 187/4/2021- ITA-1
Government of India
Ministry of Finance
Department of Revenue
(Central Board of Direct Taxes)
North Block, New Delhi- 110001.
Dated the : 20th January, 2021
Subject: Order under Para 3 of the Faceless Penalty Scheme, 2021, for assignment and disposal of penalty cases under the scheme- regarding .
The Central Board of Direct Taxes in exercise of powers conferred under Para 3 of the Faceless Penalty Scheme, 2021 hereby directs that all the penalty cases initiated under the Income-tax Act, 1961, pending as well initiated subsequently , is assigned to the National Faceless Penalty Centre to be disposed by the National Faceless Assessment Centre (read as NeAC) in accordance with order under para 4 of the Scheme, dated 20.01.2021 (F. No 187/3/2020-ITA-I), except provided as hereunder:-
(i) Penalty proceedings in cases assigned to Central Charges;
(ii) Penalty proceedings in cases assigned to International Tax Charges; and
(iii) Penalty proceedings arising in TDS
2. This order shall come into force with immediate effect.
3. The Hindi version of this order shall follow.
(Gulzar Ahmad Wani)
JCIT (OSD), ITA-1
Download CBDT Order u/s 119 Click Here >>
- SEBI Code of Conduct & Institutional mechanism for prevention of Fraud or Market Abuse
- Addition u/s 68 for cash deposited in bank during demonetization period deleted
- Payment to non-resident for resale/use of software through EULAs agreements not liable to TDS u/s 195
- SEBI Master Circular on Surveillance of Securities Market
- No Penalty u/s 271(1)(c) on filing revised return when no such questionnaire was issued with notice