The Ministry of Finance vide its notification dated 31st March 2021 has published the Faceless Appeal (Amendment) Scheme, 2021 which shall come into force from 1st April 2021.
The Amendment is brought under paragraph 2 which has defined the term National Faceless Assessment Centre which means the National e-Assessment Centre set up under the scheme notified under sub-section (3A) of section 143 of the Act or the National Faceless Assessment Centre referred to in section 144B of the Act, as the case may be.
