CBDT unveils faceless penalty scheme

by Nidhi Bhati

The Central Board of Direct Taxes (CBDT) has introduced a Faceless Penalty Scheme, 2021 to handle recommendations for penalty issued under its faceless assessment programme. The scheme has laid down the procedure to issue penalty through electronic mode including the procedures for admission of additional grounds and the admission of additional evidence during the appellate proceedings.

References
1. https://www.incometaxindia.gov.in/Communications/Notification/Notification_No_3_2021.pdf