The Central Board of Direct Taxes vide notification dated 7 January, 2021 has amended the Faceless Appeal Scheme, 2021 published on 28 December, 2021 in supersession of the Faceless Appeal Scheme, 2020. As per the amendment, an electronic record of an order passed under the scheme by the Commissioner of Income-tax (Appeals) shall be
authenticated by by affixing his digital signature.
Consultation paper on Maintenance of Record of Mandatory Communication by Regulated Entities
It is proposed that the regulated entities maybe mandated to maintain the record of all such communication, which are mandated to be communicated under the