National Faceless Assessment Centre /Regional Faceless Assessment Centres/ Assessment Units/ Review Units (read as NeAC/ ReACs/ AUs/ RUs), set up under the Faceless Assessment Scheme, 2019 will also act as the National Faceless Penalty Centre /Regional Faceless Penalty Centre/ Penalty Unit/Penalty Review Unit respectively to deal with all penalty matters except
i) Penalty proceedings in cases assigned to Central Charges;
ii) Penalty proceedings in cases assigned to International Tax Charges; and
iii) Penalty proceedings arising in TDS charges.
Order No. F No. 187/4/2021-ITA-I dtd. 02.01.2021
Order No. F No. 187/4/2021-ITA-I dtd. 20.01.2021
