CBDT issues notification regarding Faceless Appeal Scheme, 2021

Jan 10, 2022 | by TeamLease RegTech Legal Research Team

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Finance & Taxation ComplianceThe Central Board of Direct Taxes (CBDT) on January 7, 2022 has issued notification in respect of the Faceless Appeal Scheme, 2021.

The following was said namely: -

• Paragraph 10(i) which specify “Authentication of electronic record” the following shall be read as namely: -

“The Commissioner of Income-tax (Appeals), in case of order passed under clause (x) of subparagraph (1) of paragraph 5 or under sub-paragraph (5) of paragraph 6 or under sub-paragraph (8) of paragraph 7, by affixing digital signature.”

 

[Notification No. 02 /2022 (F. No. 370142/66/2021–TPL)]

 

 


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