Income-tax authorities of the Regional Faceless Appeal Centres (hereinafter referred to as the RFAC) specified in column (2) of th directed under section 3
Notification No. 81/2020 [F.No.279/Misc./66/2014-SO-ITJ(Pt.)]/ SO 3309(E) was published on 25 September 2020. Its subject is Income-tax authorities of the Regional Faceless Appeal Centres (hereinafter referred to as the RFAC) specified in column (2) of th directed under section 3.
The Central Board of Direct Taxes, under sub-sections (1) and (2) of section 120 of the Income-tax Act, 1961, directs that the income-tax authorities of the Regional Faceless Appeal Centres specified in the Schedule, at the headquarters given there, shall exercise powers and perform functions to facilitate the conduct of faceless appeal proceedings. Their jurisdiction extends to the territorial areas, persons, incomes or cases specified by the Board in paragraph 3 of the Faceless Appeal Scheme, 2020, with respect to appeals filed under section 246A or section 248 pending or instituted on or after 25 September 2020.
It is issued to give effect to the Faceless Appeal Scheme, 2020 notified under sub-section (6B) of section 250 by S.O. 3296(E) dated 25 September 2020, read with the notification under sub-section (6C) of section 250, S.O. 3297(E) of the same date.
NOTIFICATION
New Delhi, the 25th September, 2020
INCOME TAX
S.O. 3309(E).—In exercise of powers conferred by sub-sections (1) and (2) of section 120 of the Income-tax Act, 1961 (43 of 1961) (hereinafter referred to as the Act) and to give effect to the Faceless Appeal Scheme, 2020 (hereinafter referred to as the Scheme) made under sub-section (6B) of section 250 of the Act and published vide notification No. 76 of 2020 of Government of India in the Ministry of Finance, Department of Revenue, number S.O. 3296(E), dated the 25th September, 2020 in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii) read with notification issued under sub-section (6C) of section 250 of the Act and published vide number 77 of 2020 of Government of India in the Ministry of Finance, Department of Revenue, number S.O. 3297(E), dated the 25th September, 2020 in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii), the Central Board of Direct Taxes (hereinafter referred to as the Board) hereby directs that the Income-tax authorities of the Regional Faceless Appeal Centres (hereinafter referred to as the RFAC) specified in column (2) of the Schedule below, having their headquarters at the places mentioned in column (3) of the said Schedule, shall exercise the powers and perform functions, in order to facilitate the conduct of Faceless Appeal Proceedings, in respect of such territorial areas or persons or class of persons or incomes or class of incomes or cases or class of cases as specified by the Board in para 3 of the Scheme, with respect to appeals filed under section 246A or 248 of the Act, pending or instituted on or after 25.09.2020, namely :-SCHEDULE
2. This notification shall come into force with effect from the 25th day of September, 2020.
[Notification No. 81/2020/F.No.279/Misc./66/2014-SO-ITJ(Pt.)]
ANJULA JAIN, Director
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.
25 September 2020.
In a first appeal under section 246A or section 248 conducted through a Regional Faceless Appeal Centre rather than before a local Commissioner (Appeals).
← Notification No. 80/2020 [F.No.279/Misc./66/2014-SO-ITJ(Pt.)]/ SO 3308(E) · Notification No. 75/2020 [F. No. 370142/8/2020-TPL] / GSR 574(E) →
Source: the Income Tax Department’s own published text — its page for this instrument.