North Block, New Delhi
Dated, the 6 th September, 2021

Order under sub-section (2) of Section 144B of the Income-tax Act. 1961 (the Act) for specifying the scope/cases to be done under the
Act – regarding

The Faceless Assessment Scheme, 2019 (the Scheme) has been incorporated in
the Act vide the Taxation and Other Laws (Relaxation and Amendment of Certain
Provisions) Act, 2020. Section 144B of the Act pertaining to Faceless Assessment has
been inserted by the said amendment w.e.f. 01.04.2021.

2. The Central Board of Direct Taxes vide Order under sub-section (2) of Section
144B of the Act for specifying the scope/cases to be done under the Act, F.No.
187/3/2020-ITA-I dated 31st March, 2021 (the Order) specified that all the
assessment proceedings pending as on 31.03.2021 and the assessment proceedings
initiated on or after 01.04.2021 (other than those in the Central Charges and
International Taxation Charges) which fall under the “class of cases” as defined in the
said Order shall be completed under section 144B of the Act.

3. In partial modification of the said Order, the Central Board of Direct Taxes
hereby directs that in addition to the cases in the Central Charges and Interna tional
Taxation Charges, cases where pendency could not be created on ITBA because of
technical reasons or cases not having a PAN, as the case may be, shall also be
excluded from the purview of section 144B of the Act.

4. This order comes into effect immediately.

(Sourabh Jain)
Under Secretary (ITA-I),CBDT

F. No.  187/3/2020-ITA-I
Government of India
Ministry of Finance
Department of Revenue
(Central Board of Direct Taxes)
*****

North Block, New Delhi – 110001.

Dated the 13th August, 2020

ORDER

Subject: Order under section 119 of the Income–tax Act, 1961

With the launch of the Faceless Assessment Scheme, 2019, the Income-tax Department is moving towards minimal interface with the taxpayers, aiming at significant improvement in delivery of services and greater transparency in the working of the department. The survey action u/s 133A of the Act being an intrusive action, it is expected that the same should be carried out  with utmost responsibility and accountability.

2. In furtherance of the above, the Central Board of Direct Taxes, in exercise of powers under section 119 of the Income-tax Act, 1961 (hereinafter referred to as the Act) hereby directs that the officers posted in Directorates of Investigation (Investigation Wing) and Commissionerates of TDS, only and exclusively shall act as Income­ tax Authority” for the purposes of power of survey under section 133A of the Income-tax Act.

3. The competent authority for approval of such survey action u/s 133A of the Act shall henceforth be DGIT (lnv) for investigation wing and Pr.CCIT/CCIT (TDS) for TDS charges, as the case may.

4. Thjs order shall come into force with effect from the 13th day of August, 2020.

5. The Hindi version of thls order shall follow.

(Prajna Paramita)
Director to the Government of India

F. No. 187/3/2020-ITA-I
Government of India
Ministry of Finance
Department  of  Revenue
(Central Board of Direct Taxes)
*****

North Block, New Delhi – 110001.
Dated  the  13th August,  2020

ORDER

Subject: Order under section 119 of the Income –tax Act, 1961

With the launch of various e-governance initiatives, Income-tax Department is moving toward total computerization of its work. This has led to a significant improvement m delivery of services and has also brought greater transparency m the functioning of  the  tax­ administration.

2. In order to ensure that all the assessment orders are passed through the Faceless Assessment Scheme, 2019, the Board in exercise of powers under section 119 of the Income-tax Act, 1961 hereby directs that all the assessment orders shall hereafter be passed by National e­-Assessment Centre through the Faceless Assessment Scheme, 2019, except as provided hereunder :-

(i) Assessment orders in cases assigned to Central Charges

(ii) Assessment orders in cases assigned to International Tax Charges.

3. Any assessment order which is not in conformity with Para-2 above, shall be treated as non-es t and shall be deemed to have never  been passed.

4. This order  shall come  into force  with  effect  from  the  13th  day of August, 2020.

5. The Hindi version of this order shall follow.

(Prajna Paramita)
Director to Government of India