## Report on Faceless Penalty Amendment Scheme, 2022
**1. Executive Summary:**
This report analyzes the notification S.O. 2426(E), dated May 27, 2022, issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes (CBDT), which amends a previous notification S.O. 118(E) dated January 12, 2021, pertaining to the Faceless Penalty Scheme. The core purpose of this amendment is to streamline the faceless penalty proceedings under the Income-tax Act, 1961, following amendments made to Section 144B of the Act via the Finance Act, 2022. Key changes involve revisions to the penalty imposition process, including the elimination of regional faceless penalty centers, introduction of a penalty review unit, and clarification of authentication procedures for electronic records. These changes aim to enhance efficiency and fairness in the imposition of penalties under the faceless assessment scheme.
**2. Introduction:**
This report provides an informative overview of the amendments made to the Faceless Penalty Scheme via notification S.O. 2426(E) dated May 27, 2022. The analysis is based solely on the information contained within the provided policy text. The purpose of this report is to inform affected industry participants about these specific changes and their likely implications.
**3. Policy Overview:**
* **Original Policy Being Amended:** Notification S.O. 118(E) dated January 12, 2021, which established the original Faceless Penalty Scheme.
* **Core Objective(s):** Based on the provided text and in reference to the original scheme (Notification S.O. 118E), the core objective is to implement a faceless penalty process under the Income-tax Act, 1961. The amendment aims to give effect to the Faceless Penalty Amendment Scheme, 2022. This inferred objective aims to streamline and improve the efficiency of the penalty proceedings.
**4. Background and Rationale:**
The amendment appears to address the need to refine the operational framework of the existing Faceless Penalty Scheme. The specific reason for this amendment as stated in the notification is in consequence to the amendments made in section 144B of the Act vide the Finance Act, 2022. This is further for the purposes of giving effect to the Faceless Penalty Amendment Scheme, 2022.
**5. Key Provisions / Changes:**
The notification introduces several key changes to the existing Faceless Penalty Scheme. These include:
* **Elimination of Regional Faceless Penalty Centers:** The words "in any one of the Regional Faceless Penalty Centres" have been omitted, indicating a move towards a centralized, rather than regionally distributed, penalty process. This likely concentrates the initial handling of penalties at a national level.
* **Revised Penalty Imposition Process (Clauses xv to xxii substituted):** The amendment introduces a multi-layered review system.
* The penalty unit now proposes either imposition or non-imposition of penalty and sends the proposal or reasons to the National Faceless Penalty Centre.
* The National Faceless Penalty Centre can then either direct the penalty unit to pass an order, drop proceedings, or assign the case to a penalty review unit.
* A penalty review unit reviews the proposal and provides a report to the National Faceless Penalty Centre, which forwards it to the original penalty unit.
* The penalty unit then makes a final decision based on the review report and serves the order or intimation to the assessee.
* *Effect:* This change introduces a crucial review stage for penalty proposals, potentially enhancing fairness and accuracy in penalty imposition.
* **Revised Process for Personal Hearing:** In relation to Personal Hearing, it is specified that "Where the request for personal hearing has been received, the incometax authority of relevant unit shall allow such hearing, through National Faceless Penalty Centre". It also states that the hearing referred to shall be conducted through video conferencing or video telephony.
* **Authentication of Electronic Records (Paragraph 2 substituted):** The amendment clarifies how electronic records are authenticated:
* The National Faceless Penalty Centre does so via electronic communication.
* Penalty units, review units, technical units, and verification units use digital signatures.
* Assessees can use digital signatures, electronic verification codes, or login to their registered portal.
* *Effect:* This provides a clear and standardized approach to verifying electronic documents within the faceless penalty process.
* **Omission of Paragraph 3:** Paragraph 3 of the original notification has been omitted, but the text provides no indication of what that paragraph contained, or what specific effect this omission has.
* **Omission of Words and Clause ix:** The words "the Regional Faceless Penalty Centre" and clause ix of subparagraph B in paragraph 4 have been omitted, but the text provides no indication of what that clause contained, or what specific effect this omission has.
**6. Target Audience and Stakeholders:**
Based on the text, the primary target audience and stakeholders are:
* **Assessees (taxpayers):** Directly affected by the penalty proceedings.
* **Income-tax authorities:** Specifically, the National Faceless Penalty Centre, penalty units, penalty review units, technical units, and verification units, and the relevant unit in charge of personal hearing.
* **Ministry of Finance, Department of Revenue, Central Board of Direct Taxes (CBDT):** The issuing and implementing body.
**7. Implementation Aspects (Inferred):**
* **Responsible Agency/Bodies:** The Central Board of Direct Taxes (CBDT) is the responsible agency. The National Faceless Penalty Centre, penalty units, and penalty review units are the key bodies involved in the implementation.
* **Timelines/Procedures:** While no specific timelines are provided in this extract, the text outlines a detailed step-by-step procedure for penalty imposition, review, and communication. The new process involves multiple stages and handoffs between different units within the faceless assessment framework.
* **Amendment-Specific Implementation:** Implementation will require the National Faceless Penalty Centre to establish and operationalize the penalty review unit function. IT systems will likely need to be updated to support the new routing and review processes. Training may be necessary for staff involved in the penalty process to understand the changes.
**8. Expected Outcomes / Impact of Changes:**
The likely intended outcomes of these changes are:
* **Enhanced Fairness:** The introduction of the penalty review unit and the multi-layered review process should lead to a more thorough and objective evaluation of penalty proposals.
* **Increased Efficiency:** Centralizing the process and streamlining electronic authentication may improve the overall efficiency of the faceless penalty scheme.
* **Improved Transparency:** The clear authentication procedures for electronic records enhance transparency and accountability.
* **Standardized Personal Hearing Process:** Specifies how personal hearings will be handled.
**9. Conclusion:**
The Faceless Penalty Amendment Scheme, 2022, as detailed in notification S.O. 2426(E), represents a significant update to the existing faceless penalty framework under the Income-tax Act, 1961. The key changes involve streamlining the penalty imposition process, introducing a penalty review unit, and clarifying electronic authentication procedures. These changes are expected to improve the fairness, efficiency, and transparency of penalty proceedings, ultimately benefiting both assessees and income-tax authorities. Industry participants should carefully review these amendments and adapt their processes accordingly.
Key Entities Referenced
New Delhi: The city where the notification was issued.
Incometax Act, 1961: The primary legislation being amended. (Act 43 of 1961)
Finance Act, 2022: Act that brought amendments to section 144B of the Incometax Act, 1961
Faceless Penalty Amendment Scheme, 2022: The scheme being implemented under subsection 2A of section 274 of the Incometax Act, 1961.
Ministry of Finance: The government ministry responsible for the notification.
Department of Revenue: The department within the Ministry of Finance that issued the notification.
Central Board of Direct Taxes: The specific authority within the Department of Revenue that issued the notification.
Gazette of India: The official publication in which the notification was published.
Regional Faceless Penalty Centres: Penalty centers whose mention are being omitted by this amendment
National Faceless Penalty Centre: Central hub for faceless penalty proceedings.
penalty unit: A unit which proposes penalty imposition or non-imposition.
penalty review unit: A unit responsible for reviewing penalty imposition proposals.
Incometax Rules, 1962: Rules relating to Incometax Act, 1961
Government of India Press, Ring Road, Mayapuri, New Delhi110064: The printing press responsible for uploading the notification.
Controller of Publications, Delhi110054: The publisher of the notification.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
xxxGIDHxxx
सी.जी.-डी.एलxx.x-GअID.-E2x7xx0 52022-236050
CG-DL-E-27052022-236050
असाधारण
EXTRAORDINARY
भाग II—खण्ड 3—उप-खण्ड (ii)
PART II—Section 3—Sub-section (ii)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 2300] नई ददल्ली, िक्रु िार, ंई 27, 2022/ज् टे ठ 6, 1944
No. 2300] NEW DELHI, FRIDAY, MAY 27, 2022/JYAISHTHA 6, 1944
जित्त ं्ं ाल
(रािस्ट्ि जिभाग)
(केन्दर ी प्रत् क्ष कर ोरडड)
अजधसचू ना
नई ददल् ली, 27 ंई, 2022
(आ -कर)
का.आ. 2426(अ).—केन्द री सरकार, आ -कर अजधजन ं, 1961 (1961 का 43) (जिसे इसंें इसके पश् चात
“अजधजन ं” कहा ग ा ह)ै की धारा 274 की उपधारा (2ख) द्वारा प्रदत् त िजतत क का प्र रग करत े ए ए र अजधजन ं की
धारा 274 की उपधारा (2क) के अधीन ोनाए गई पहचानजिजहन िाजस्ट् त (पहला संिरधन) स्ट्क ीं, 2022 कर प्रभािी करने
के प्र रिन के जलए जित् त अजधजन ं, 2022 द्वारा अजधजन ं की धारा 144ख ं ें दकए गए संिरधनक के पररणां स्ट् िरूपप
भारत सरकार, जित् त ंं्ाल (रािस्ट् ि जिभाग), केन्द री प्रत् क्ष कर ोरडड की अजधसूचना िर सं् ांक का.आ. 118(अ),
तारीख 12 िनिरी, 2021 द्वारा भारत के रािप्, असाधारण, भाग II, खण्ड 3, उपखण्ड (ii) ंें प्रकाजित की गई थी, ं ें
जनम्न जलजखत संिरधन करती ह,ै अथाडत :-
1. उतत अजधसूचना ं,ें-
(i) परै ा 1 ं,ें -
(अ) उप-पैरा (अ) के खंड (1) ं,ें -
(I) उपखंड (ii) ं ें “दकसी क्ष े्ी पहचानजिजहन िाजस्ट् त केन्द र की जनिदट िाजस्ट् त इकाई कर ऐसा ंांला”
िब् दक का लरप दक ा िाएगा ;
3550 GI/2022 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
(II) खंड (xv) से खंड (xxii) के स्ट् थान पर जनम्न जलजखत कर रखा िाएगा, अथातड :-
“(xv) िाजस्ट् त इकाई अजभलेख की सांरी ी पर जिसके अंतगडत खंड (viii), खंड (x) र खंड (xii) ं ें था-जिजनिदट
प्रत् त्ु तर, दद करई हर ा खंड (xiv) ंें था-जनिदट ररपर ड दद करई हर, पर जिचार करन े के पश् चात, -
(क) िाजस्ट् त कर आररजपत करन े र ऐसी िाजस्ट् त के अजधररपण के जलए िाजस्ट् त अजधररपण प्रस्ट् ताि तै ार करने
का ; ा
(ख) िाजस्ट् त अजधररजपत नहक करने का, ऐसे कारण िर अजभजलजखत दकए िाएं, प्रस्ट् ततु करेगी ;
र थाजस्ट् थजत िाजस्ट् त अजधररपण प्रस्ट् ताि ा कारणक कर राटर ी पहचानजिजहन केन्द र कर भिे ेगी ;
(xvi) राटर ी पहचानजिजहन िाजस्ट् त केन्द र, ोरड डद्वारा िारी दकए गए ददिाजनदेिक के अनुसार,-
(क) उस दिा ंें िहां िाजस्ट् त अजधररजपत करन े का प्रस्ट् ताि दक ा िाता ह,ै खंड (xv) के उपखंड (क) ं ें जनिदट
िाजस्ट् त अजधररजपत प्रस्ट् ताि के अनुसार िाजस्ट्त आदेि पाररत करने के जलए िाजस्ट्त इकाई कर हस्ट्त ाणांतररत की िा सकेगी ;
ा
(ख) उस दिा ं ें िहां िाजस्ट् त अजधररजपत नहक करन े का प्रस्ट् ताि दक ा िाता ह,ै थाजस्ट् थजत जनधाडररती ा दकसी
अन्द ् जतत पर सूचना के अधीन िाजस्ट् त प्रदक्र ा संा त करने के जलए िाजस्ट् त इकाई कर हस्ट्त ाणांतररत की िा सकेगी ; ा
(ग) थाजस्ट् थजत ऐस े प्रस्ट् ताि ा कारणक का पुनविलिलरकन संचाजलत करन े के जलए दकसी स्ट् िचाजलत आों न प्रणाली
के ंाध् ं से िास जत पुनविलिलरकन इकाई कर ंांला संनुदेजित कर सकेगी ।
(xvii) िाजस्ट् त इकाई खंड (xvi) के उपखंड (क) ं ें जनिदट दिा ं ें िाजस्ट् त अजधररजपत करने का आदिे पाररत कर सकेगी
र राटर ी पहचानजिजहन िाजस्ट् त केन्द र के ंाध् ं से जनधाडररती कर उसे तांील कर सकेगी ;
(xviii) िाजस्ट् त इकाई खंड (xvi) के उपखंड (ख) ंें जनिदट दिा ंें िाजस्ट् त प्रदक्र ा संा त कर सकेगी र राटर ी
पहचानजिजहन िाजस्ट् त केन्द र के ंाध् ं से जनधाडररती कर सूचना भेि सकेगी ;
(xix) िाजस्ट्त पनु विलिलरकन इकाई खडं (xvi) के उपखडं (ग) ं ें था-जनिदट िाजस्ट्त कर अजधररजपत न करन े के जलए िाजस्ट्त
अजधररजपत प्रस्ट् ताि ा कारणक का पुनविलिलरकन करेगी, इसके पश् चात िह थाजस्ट्थ जत ऐसे प्रस्ट् ताि ा कारणक से सहंत हर
सकेगी ा उपांतरण का सझु ाि द े सकेगी र पनु विलिलरकन की एक ररपर ड तै ार कर सकेगी तथा उसकी सूचना राटर ी
पहचानजिजहन िाजस्ट् त केन्द र कर दे सकेगी ;
(xx) राटर ी पहचानजिजहन िाजस्ट् त केन्द र खंड (xix) के अधीन पुनविलिलरकन ररपर ड प्रा त करने पर उस े िाजस्ट् त इकाई कर
अरी ेजित करेगा, िर दक थाजस्ट् थजत िाजस्ट्त कर अजधररजपत न करने के जलए िाजस्ट् त अजधररजपत प्रस्ट्त ाि ा कारणक के जलए
प्रस्ट् ताजित की गई थी ;
(xxi) िाजस्ट् त इकाई पुनविलिलरकन ररपर ड पर जिचार करन े के पश् चात उसं ें प्रस्ट्त ाजित कुक कर स्ट् िीकार ा अस्ट् िीकार कर
सकेगी ा सभी कर उपांतररत कर सकेगी र ऐसी उपांतरणक कर अस्ट् िीकार करन े की दिा ं ें कारणक अजभजलजखत करन े के
पश् चात थाजस्ट् थजत िाजस्ट् त अजधररजपत करने का आदेि पाररत कर सकेगी ा िाजस्ट् त प्रदक्र ा कर संा त कर सकेगी तथा
राटर ी पहचानजिजहन िाजस्ट् त केन्द र के ंाध् ं से जनधाडररती पर थाजस्ट् थजत िाजस्ट् त आजधररजपत करने के आदिे की तांील
कर सकेगी ा िास जत प्रदक्र ा कर संा त करने की सूचना दे सकेगी ;
(xxii) िहा,ं थाजस्ट्थ जत, िाजस्ट्त कर अजधररजपत िाला आदेि ा िाजस्ट् त ं ें कू देन े की सूचना, पाररत कर दद ा ग ा ह ै ा
दे दी गई ह,ै िहां िाजस्ट् त इकाई राटर ी पहचानजिजहन िाजस्ट् त केन्द र के ंाध् ं स,े अजधजन ं के अधीन ऐसी अगली
कारडिाई के जलए जिसकी इस अजधजन ं ं ें अपेक्ष ा की िाए, खडं (i) ं ें जनिदट आ -कर प्राजधकारी कर ऐस े आदेि की प्रजत
ा िाजस्ट् त ं ेंकू देन े से संोंधी सूचना भेिेगा ।”;
(ख) उप-पैरा (आ) ं,ें -
(I) खंड (1) ं ें“ ा क्ष े्ी पहचानजिजहन िाजस्ट् त केन्दर ” िब् दक का लरप दक ा िाएगा।
(II) खंड (3) र खंड (4) के स्ट्थ ान पर जनम्न जलजखत खडं रखे िाएगं ,े अथाडत :-[भाग II—खण् ड 3(ii)] भारत का रािप् : असाधारण 3
“(3) िहां ् जतत गत सुनिाई के जलए अनुररध कर स्ट् िीकार कर जल ा ग ा ह,ै िहां सुसंगत इकाई का आ -कर
प्राजधकारी राटर ी पहचानजिजहन िाजस्ट् त केन्द र के ंाध् ं से ऐसी सुनिाई अनुज्ञात करेगा ।
(4) खंड (3) ंें जनिदट सुनिाई ोरड ड द्वारा अजधकजथत प्रदक्र ा के अनुसार िहां तक तकनीकी रूपप से साध् हर,
अनन्द रूपप से िीजड र कान्दर ेसिंग यसग ा िीजड र ेली रनी के ंाध् ं स े संचाजलत की िाएगी जिसके अंतगडत दकसी संसूचना
उप रिन साफ् िे र िर िीजड र कान्द रेसिंग यसग ा िीजड र ेली रनी कर स्ट् पर ड करता ह,ै का उप रग भी ह ै।”;
(iii) पैरा 2 के स्ट् थान पर जनम्न जलजखत परै ा रखा िाएगा, अथातड :-
“2. उतत अजधजन ं की धारा 140 र धारा 282क के उपोंध जनम्न जलजखत अपिादक, उपांतरणक र संिरधनक के
अध् ाधीन उतत स्ट् कीं के अनुसार िाजस्ट् त कारडिाई क पर लागू हकगे, अथाडत :-
“एक इलैतर ाजनक अजभलेख,-
(i) राटर ी पहचानजिजहन िाजस्ट् त केन्द र इलैतर ाजनक संसूचना के द्वारा;
(ii) थाजस्ट् थजत िाजस्ट् त इकाई ा िाजस्ट् त पुनविलिलरकन इकाई ा तकनीकी इकाई ा सत् ापन इकाई
का अंकी हस्ट् ताक्ष र द्वारा ;
(ii) जनधाडररती ा दकसी अन्द ् जतत उनके अंकी हस्ट् ताक्ष र द्वारा ा इलैतर ाजनक सत् ापन कू के
अधीन ा जडिी ल पर डल ंें उसके रजिस्ट् रीकृत अकांउ ं ेंलरगीन द्वारा,
अजधप्रंाजणत दक ा िाएगा ।
स्ट् पट ीकरण :- इस पैरा के प्र रिन के जलए “इलैतर ाजनक सत् ापन कू ” का िही अथड हरगा, िर उसका
आ -कर जन ं, 1962 के जन ं 12 के उप-जन ं (3) के स्ट् पट ीकरण ं ेंह ै।”;
(iv) परै ा 3 का लरप दक ा िाएगा ;
(v) पैरा 4 ं ें उप-पैरा (ख) ं,ें -
(क) “क्ष े्ी पहचानजिजहन िाजस्ट् त केन्द र” िब् दक का लरप दक ा िाएगा ;
(ख) खडं (ix) का लरप दक ा िाएगा ।
3. ह अजधसूचना रािप् ंें उसके प्रकािन की तारीख से प्रिृत् त हरगी ।
[अजधसूचना सं. 55/2022/ ा. सं. 370142/51/2020- ीपीएल(भाग 3)]
िे ाली सिंग यसह, अिर सजचि, कर नीजत र जिधान
र प ण : ंूल स्ट् कीं सं् ाकं का.आ. 118(अ), तारीख 12 िनिरी, 2021 द्वारा भारत के रािप्, असाधारण, भाग II,
खण्ड 3, उपखण्ड (ii) ंें प्रकाजित की गई थी ।
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 27th May, 2022
(INCOME-TAX)
S.O. 2426(E).—In exercise of the powers conferred by sub-section (2B) of section 274 of the
Income-tax Act, 1961 (43 of 1961)(hereinafter referred to as ―the Act‖) and in consequence to the
amendments made in section 144B of the Act vide the Finance Act, 2022, for the purposes of giving effect
to the Faceless Penalty (Amendment) Scheme, 2022 made under sub-section (2A) of section 274 of the Act,
the Central Government hereby makes the following amendments in 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. 118(E), dated the 12th January, 2021, namely:__4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
1. In the said notification,––
(i) in paragraph 1,––
(a) in sub-paragraph (A), in clause (1),––
(I) in sub-clause (ii), the words ―in any one of the Regional Faceless Penalty Centres‖ shall be
omitted;
(II) for the clauses (xv) to (xxii), the following clause shall be substituted, namely:––
―(xv) the penalty unit shall, after considering the material on record including response furnished, if
any, as referred to in clauses (viii), (x) and (xii) or report, if any, as referred to in clause (xiv),
propose for,––
(a) imposition of the penalty and prepare a penalty imposition proposal for imposition of
such penalty;
(b) non-imposition of the penalty, for reasons to be recorded in writing
and send the penalty imposition proposal or reasons, as the case may be, to the National Faceless
Penalty Centre;
(xvi) the National Faceless Penalty Centre, in accordance with the guidelines issued by the Board,
may,––
(a) in a case where imposition of penalty has been proposed, convey to the penalty unit to pass
the penalty order as per penalty imposition proposal referred to in sub-clause (a) of clause
(xv); or
(b) in a case where non-imposition of penalty has been proposed, convey to the penalty unit to
drop the penalty proceedings under intimation to the assessee or any other person, as the
case may be; or
(c) assign the case to a penalty review unit through an automated allocation system, for
conducting review of such proposal or reasons, as the case may be;
(xvii) the penalty unit shall, in the case referred to in sub-clause (a) of clause (xvi), pass the order
imposing penalty and serve the same on the assessee through the National Faceless Penalty Centre;
(xviii) the penalty unit shall, in the case referred to in sub-clause (b) of clause (xvi), drop the penalty
proceedings and send the intimation to the assessee through the National Faceless Penalty Centre;
(xix) the penalty review unit shall review the penalty imposition proposal or reasons for non-imposition
of penalty, as referred to in sub-clause (c) of clause (xvi), whereupon it may concur with, or suggest
modification to, such proposal or reasons, as the case may be, and prepare a review report and send
such report to the National Faceless Penalty Centre;
(xx) the National Faceless Penalty Centre shall, upon receiving the review report under clause (xix),
forward the same to the penalty unit which had proposed the penalty imposition proposal or reasons for
non-imposition of penalty, as the case may be;
(xxi) the penalty unit shall, after considering such review report, accept or reject some or all of the
modifications proposed therein and after recording reasons in case of rejection of such modifications,
pass the order imposing penalty or drop the penalty proceedings, as the case may be, and serve the
order imposing penalty or intimation for dropping penalty proceedings, as the case may be, on the
assessee through the National Faceless Penalty Centre;
(xxii) where an order imposing penalty or intimation for dropping penalty, as the case may be, has been
passed, the penalty unit shall send a copy of such order, or intimation for dropping penalty to the
income-tax authority, referred to in clause (i), through the National Faceless Penalty Centre, for further
action as may be required under the Act.‖;
(b) in sub-paragraph (B),––
(I) in clause (1), the words ―or Regional Faceless Penalty Centre‖ shall be omitted;
(II) for clauses (3) and (4), the following clause shall be substituted, namely:––[भाग II—खण् ड 3(ii)] भारत का रािप् : असाधारण 5
―(3) Where the request for personal hearing has been received, the income-tax authority of relevant
unit shall allow such hearing, through National Faceless Penalty Centre.
(4) Hearing referred to in clause (3) shall be conducted exclusively through video conferencing or
video telephony, including use of any telecommunication application software which supports
video conferencing or video telephony, to the extent technologically feasible, in accordance with
the procedure laid down by the Board.‖;
(iii) for paragraph 2, the following paragraph shall be substituted, namely:––
―2. The provisions of section 140 and section 282A of the said Act shall apply to the penalty
proceedings in accordance with the said Scheme subject to the following exceptions, modifications and
adaptations, namely:—
―an electronic record shall be authenticated by,––
(i) the National Faceless Penalty Centre by way of an electronic communication;
(ii) the penalty unit or the penalty review unit or technical unit or verification unit, as the case may
be, by affixing digital signature;
(ii) assessee or any other person, by affixing his digital signature or under electronic verification
code, or by logging into his registered account in the designated portal.
Explanation. – For the purpose of this paragraph, ―electronic verification code‖ shall have the same
meaning assigned to it in the Explanation to sub-rule (3) of rule 12 of the Income-tax Rules,
1962.‖;
(iv) paragraph 3 shall be omitted;
(v) in paragraph 4, in sub-paragraph (B),––
(A) the words ―the Regional Faceless Penalty Centre,‖ shall be omitted;
(B) clause (ix), shall be omitted.
3. This notification shall come into force on the date of its publication in the Official Gazette.
[Notification No. 55/2022/F. No. 370142/51/2020-TPL(Part III)]
SHEFALI SINGH, Under Secy., Tax Policy and Legislation
Note : Principal Scheme was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-
section (ii) vide number S.O. 118(E) dated the 12th January, 2021.
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.