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Case lawNotifications2021 › Notification No. 22/2021 [F. No. 187/3/2020-ITA-I] / SO 1434(E)
Notification 31 March 2021

Notification No. 22/2021 [F. No. 187/3/2020-ITA-I] / SO 1434(E)

A notification

What this is

Notification No. 22/2021 [F. No. 187/3/2020-ITA-I] / SO 1434(E) was published on 31 March 2021. Its subject is A notification.

The instrument itself

The text, as the department published it

Read from the department’s own PDF, linked below, and reproduced without editing. Line breaks and spacing are ours; the words are not. The Hindi of the bilingual gazette is not reproduced: these files use a legacy Devanagari font that does not survive extraction, and a garbled transliteration would be worse than none. It is in the department’s file. For anything you rely on, read the file itself.

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 31st March, 2021 (Income-tax) S.O. 1434(E). — In exercise of the powers conferred by sub-sections (1),

(2) and

(5) of section 120 of the Income-tax Act, 1961 (43 of 1961) (hereinafter referred to as the said Act), the Central Board of Direct Taxes hereby directs that the Income-tax Authorities of the National Faceless Assessment Centre (hereinafter referred to as the NaFAC) specified in Column

(2) of the Schedule below, having its headquarters at the place mentioned in Column

(3) of the said Schedule, shall exercise the powers and functions of Assessing Officer concurrently, to facilitate the conduct of Faceless Assessment proceedings under section 144B of the said Act, in respect of all persons or class of persons, or incomes or class of incomes, or cases or class of cases in the territory of India, excluding the persons or class of persons, or incomes or class of incomes, or cases or class of cases covered by the Notification No.57/2014 bearing S.O. 2814 (E) dated the 3rd November, 2014 published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section

(ii) or by the Notification No. 70/2014 bearing S.O. 2915 (E) dated the 13th November, 2014 published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (ii): SCHEDULE S. No. Income-tax Authority Headquarters

(1) (2)

(3) 1. Principal Chief Commissioner of Income - tax (NaFAC), Delhi Delhi 2. Income - tax Officer (NaFAC)(HQ), Office of the Princ ipal Chief Commissioner of Income - tax (NaFAC), Delhi. Delhi 3. Commissioner of Income - tax (NaFAC) - 1, Delhi Delhi 4. Income - tax Officer (NaFAC) (HQ), Office of the Commissioner of Income - tax (NaFAC) - 1, Delhi Delhi 5. Additional / Joint Commissioner of Income - tax (NaFAC) - 1(1), Delhi. Delhi 6. Deputy / Assistant Commissioner of Income - tax(NaFAC) - 1(1)(1), Delhi. Delhi 7. Deputy / Assistant Commissioner of Income - tax (NaFAC) - 1(1)(2), Delhi. Delhi 8. Additional / Joint Commissioner of Income - tax (NaFAC) - 1 (2), Delhi. Delhi 9. Deputy / Assistant Commissioner of Income - tax(NaFAC) - 1(2)(1), Delhi. Delhi 10. Deputy / Assistant Commissioner of Income - tax(NaFAC) - 1(2)(2), Delhi. Delhi 11. Commissioner of Income - tax (NaFAC) - 2, Delhi Delhi

4 THE GAZETTE OF INDIA : EXTRAORDINARY [P ART II — S EC . 3(ii)] 12. Income - tax Officer (NaFAC) (HQ), Office of the Commissioner of Income - tax (NaFAC) - 2, Delhi Delhi 13. Additional / Joint Commissioner of Income - tax (NaFAC) - 2(1), Delhi. Delhi 14. Deputy / Assistant Commissioner of Income - tax(NaFAC) - 2(1)(1), Delhi. Delhi 15. Deputy / Assi stant Commissioner of Income - tax(NaFAC) - 2(1)(2), Delhi. Delhi 16. Additional / Joint Commissioner of Income - tax (NaFAC) - 2(2), Delhi. Delhi 17. Deputy / Assistant Commissioner of Income - tax(NaFAC) - 2(2)(1), Delhi. Delhi 18. Deputy / Assistant Commissioner of Income - tax(NaFAC) - 2(2)(2), Delhi. Delhi 19. Commissioner of Income - tax (NaFAC) - 3, Delhi Delhi 20. Income - tax Officer (NaFAC) (HQ), Office of the Commissioner of Income - tax (NaFAC) - 3, Delhi Delhi 21. Additional / Joint Commissioner of Income - tax (N aFAC) - 3(1), Delhi. Delhi 22. Deputy / Assistant Commissioner of Income - tax(NaFAC) - 3(1)(1), Delhi. Delhi 23. Deputy / Assistant Commissioner of Income - tax(NaFAC) - 3(1)(2), Delhi. Delhi 24. Additional / Joint Commissioner of Income - tax (NaFAC) - 3(2), Delhi. Delhi 25. Deputy / Assistant Commissioner of Income - tax(NaFAC) - 3(2)(1), Delhi. Delhi 26. Deputy / Assistant Commissioner of Income - tax(NaFAC) - 3(2)(2), Delhi. Delhi 27. Commissioner of Income - tax (NaFAC) - 4, Delhi Delhi 28. Income - tax Officer (NaFAC)(HQ ), Office of the Commissioner of Income - tax (NaFAC) - 4, Delhi Delhi 29. Additional / Joint Commissioner of Income - tax (NaFAC) - 4(1), Delhi. Delhi 30. Deputy / Assistant Commissioner of Income - tax(NaFAC) - 4(1)(1), Delhi. Delhi 31. Deputy / Assistant Commi ssioner of Income - tax(NaFAC) - 4(1)(2), Delhi. Delhi 32. Additional / Joint Commissioner of Income - tax (NaFAC) - 4(2), Delhi. Delhi 33. Deputy / Assistant Commissioner of Income - tax(NaFAC) - 4(2)(1), Delhi. Delhi 34. Deputy / Assistant Commissioner of Income - tax(NaFAC) - 4(2)(2), Delhi. Delhi 2. This notification shall come into force with effect from the 1st day of April, 2021. [Notification No. 22/2021/F. No. 187/3/2020-ITA-I] PRAJNA PARAMITA, Director

Source: the department’s file.

← Notification No. 20/2021 [F. No. 370142/35/2020-TPL] / SO 1432(E)  ·  Notification No. 24/2021 [F. No. 187/3/2020-ITA-I] / SO 1436(E) →

What a notification is. A notification is made under a power the Act itself gives, and within that power it is law — unlike a circular, which only binds the department. Its reach is the reach of the enabling provision and no wider, and the date it carries decides from when it works.

Source: the Income Tax Department’s own published text — its page for this instrument.