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The Central Government amends the prior notification to replace the expression National e-Assessment Centre with National Faceless Assessment Centre. This change applies everywhere the old term occurs in the notification number S.O. 3297 (E) dated the 25th September, 2020. The notification comes into force on the 1st day of April, 2021.
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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.
[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.