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 31st March, 2021
The Faceless Assessment Scheme, 2019 (the Scheme) has been incorporated in the Income-tax Act, 1961 (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. In pursuance of the above amendment, the Central Board of Direct Taxes, in exercise of powers under section 119 of the Act, hereby directs that:
a. the Pr. CCsIT of the Region shall be the Cadre Controlling Authority in their area of jurisdiction in respect of all field formations including Faceless charges (ReFACs), Central charges, International Taxation & Transfer Pricing charges, Investigation Directorates, Exemption charges & DTRTI etc., along with the Jurisdictional Hierarchy.
b. the CCsIT (ReFAC) will report to the Pr. CCIT of the region under whom she/ he is posted. The APAR of the CCsIT (ReFAC) and the Pr. CsIT (ReFAC) will be reported and reviewed respectively by the Pr. CCIT of the region. Pr. CCIT (NaFAC) may give his/her inputs to Pr. CCsIT of regions, to be considered while writing the APAR of CCsIT (ReFAC) and Pr. CsIT (ReFAC).
c. the Pr. CCIT of the region shall be responsible for completion/ disposal of targets of the Faceless Hierarchy.
d. the Pr. CCIT of the region shall also be responsible and accountable for all day to day administrative matters and functioning of the Faceless Hierarchy except those assigned to Pr.CCIT (NaFAC).
3. Further, the CBDT also clarifies that the role of the Pr.CCIT (NaFAC) will inter-alia be as under and she/ he shall be responsible for :-
a. Overall implementation of Board’s policy with respect to Faceless Assessment in the NaFAC and ReFAC.
b. Formulating the Guidelines and SOPs required for the work to be done by the Assessment Units/Verification Units/Review Units/ Technical Units with prior approval of the Board.
c. Formulating the roles & functions of various Income Tax Authorities posted in the ReFAC hierarchy.
d. Ensuring that the Technical Units provide a considered view on legal matters and provide technical support required for Assessment Units/Verification Units/ Review Units.
e. Ensuring that the computer systems with the ReFACs function properly and all the functionalities in this regard also function satisfactorily. She/ he will be the interface between ReFACs and Directorate of Systems and advise the Board of appropriate action at appropriate time and in appropriate circumstances.
4. In addition to the above, it is also directed that in the interim period till the functionalities of MIS of ReFACs are ready and the mapping of Pr. CCsIT of the regions with NaFAC is completed, both Pr. CCIT (NaFAC) and the Pr. CCsIT of the regions will continue to monitor the work done by CCsIT (ReFAC), so that the work is not hampered in the interim period. This will give the Pr. CCsIT of the regions hands-on experience with various issues of ReFACs which they can flag.
5. This order comes into effect from the 1st day of April, 2021.
(Gulzar Ahmad Wani)
JCIT(OSD) ITA-1 CBDT
1. PS to FM/OSD to FM/PS to MoS (R)/OSD to MoS(R)
2. PS to Revenue Secretary
3. Chairman, CBDT & All Members, CBDT
4. All Principal Chief Commissioners of Income-tax / Principal Director Generals of Income-tax.
5. Pr. Chief Controller of Accounts, New Delhi
6. All Joint Secretaries/CsIT, CBDT
7. Web Manager, 0/o Pr.DGIT(Systems) with request to upload on the departmental website.
8. Commissioner of Income-tax (Media & TP) and official Spokesperson, CBDT, New Delhi.
9. Secretary General, IRS Association/ Secretary General, ITGOA/ All India Income Tax SC & ST Employees’ Welfare Association / Income Tax Employees Federation (ITEF).
10. JCIT, Data-Base Cell for uploading on irsofficersonline.org.
11. ADG (Systems)-4 for uploading on the website of Incometaxindia.gov.in
(Gulzar Ahmad Wani)
JCIT(OSD) ITA-1 CBDT