Para 1 - Short title and commencement - Faceless Penalty Scheme, 2021

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION NO. 02/2021 New Delhi, the 12th January, 2021 (INCOME-TAX) S.O. 118(E). -In exercise of the powers conferred by sub-section (2A) of section 274 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby makes the following Scheme, namely:__ 1. Short title and commencement. (1) This Scheme may be called the Faceless Penalty Scheme, 2021. (2) It shall come into force on the date of its publication in the Official Gazette.