Notification No. 27/2021 — New Delhi, the 31st March, 2021

What it does

Under sub-section (6C) of section 250 of the Income-tax Act, 1961, the Central Government amends the notification published as S.O. 3297(E) dated 25 September 2020. In that notification, wherever the expression 'National e-Assessment Centre' occurs, the expression 'National Faceless Assessment Centre' is substituted. The amendment comes into force with effect from 1 April 2021.

Who it reaches

appellants in appeals conducted under the faceless appeal machinery
appeal units and the National Faceless Appeal Centre
the assessment centre interacting with the appeal process
representatives reading the directions issued under section 250(6C)

The provisions it speaks to

Left, the provision of the Income-tax Act, 1961 as the instrument itself names it. Right, the section of the Income-tax Act, 2025 that the department’s own concordance maps it to — which is where the same ground is now covered.

Under the 1961 Act	Now
s.3	s.3
s.250	s.359, s.532

The instrument, as the Board published it

The department publishes this one only as a PDF, so the words below were read out of that PDF by machine. That reading can carry its own mistakes — a misread number, a broken line. Check the signed document before you rely on a figure in it.

NOTIFICATION
New Delhi, the 31st March, 2021
S.O. 1439(E). —In exercise of the powers conferred by sub-section (6C) of section 250 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby amends the notification of the Government of India, Ministry of Finance (Department of Revenue), Central Board of Direct Taxes, published in the Gazette of India, Extraordinary, vide number S.O. 3297 (E) dated the 25th September, 2020, namely: -
In the said notification, for the expression, "National e-Assessment Centre", wherever it occurs, the expression "National Faceless Assessment Centre" shall be substituted.
2. This notification shall come into force with effect from the 1st day of April, 2021.
[Notification No. 27/2021/F. No. 370142/33/2020-TPL]
SHEFALI SINGH, Under Secy., Tax Policy and Legislation
Note: The principal Scheme was published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (ii) vide notification number S.O. 3297 (E), dated the 25th September, 2020, which has not been amended so far.
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.

From when

1 April 2021.

What to watch

The amendment comes into force on 1 April 2021.
The change is one of nomenclature only, carried through wherever the old expression appears.
The principal notification of 25 September 2020 had not been amended before this.

Where you meet it

In the directions governing faceless appeals and in the notices and orders that refer to the assessment centre by name.

On the same provision

Other instruments in this library that name the same provision of the 1961 Act. They are not necessarily still operative, and a later one may have replaced an earlier one without saying so.

Notification No. 94/2026 [F. No. 370142/24/2026-TPL] / G.S.R. 646(E) : Income-tax (Second Amendment) Rules, 2026 : Amendment of rule 157 of the Income tax Rules, 2026 to align the definition of the specified fund with rule 114AAB of the Income tax Rules, 1962 — Ministry of Finance 21 July 2026
Notification No. 64 — [भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 7 16 April 2026
Notification No. 63/2026 [F. No. 370142/13/2026-TPL]/ GSR 268(E) — 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(i)] 10 April 2026
Notification No. 62/2026 [F. No. 370142/10/2026-TPL]/ GSR 267(E) — Ministry of Finance 10 April 2026
Notification No. 61/2026 [F. No. 370142/9/2026-TPL] / GSR 266(E) — [भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 3 10 April 2026
Notification No. 60/2026 [F. No. 370142/8/2026-TPL]/ GSR 265(E) — 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(i)] 10 April 2026

← Notification No. 26/2021 [F. No. 370142/33/2020-TPL] / SO 1438(E) · Notification No. 21/2021 [F.No. 370142/5/2021-TPL] / GSR 242(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.

Notification No. 27/2021 [F. No. 370142/33/2020-TPL]/ SO 1439(E)

What this is