MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
New Delhi, the 31st March, 2021
Notification No. 22/2021-Income-tax
S.O. 1434(E).—In exercise of the powers conferred by sub-sections (1), (2) and (5) of section 120 of the Income-tax Act, 1961 (43 of 1961) (hereinafter referred to as the said Act), the Central Board of Direct Taxes hereby directs that the Income-tax Authorities of the National Faceless Assessment Centre (hereinafter referred to as the NaFAC) specified in Column (2) of the Schedule below, having its headquarters at the place mentioned in Column (3) of the said Schedule, shall exercise the powers and functions of Assessing Officer concurrently, to facilitate the conduct of Faceless Assessment proceedings under section 144B of the said Act, in respect of all persons or class of persons, or incomes or class of incomes, or cases or class of cases in the territory of India, excluding the persons or class of persons, or incomes or class of incomes, or cases or class of cases covered by the Notification No. 57/2014 bearing S.O. 2814 (E) dated the 3rd November, 2014 published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (ii) or by the Notification No. 70/2014 bearing S.O. 2915 (E) dated the 13th November, 2014 published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (ii):
SCHEDULE
| S. No. | Income-tax Authority | Headquarters |
| (1) | (2) | (3) |
| 1. | Principal Chief Commissioner of Income-tax (NaFAC), Delhi | Delhi |
| 2. | Income-tax Officer (NaFAC)(HQ), Office of the Principal Chief Commissioner of Income-tax (NaFAC), Delhi. | Delhi |
| 3. | Commissioner of Income-tax (NaFAC)-1, Delhi | Delhi |
| 4. | Income-tax Officer (NaFAC) (HQ), Office of the Commissioner of Income-tax (NaFAC)-1, Delhi | Delhi |
| 5. | Additional / Joint Commissioner of Income-tax (NaFAC)-1(1), Delhi. | Delhi |
| 6. | Deputy / Assistant Commissioner of Income-tax(NaFAC)-1(1)(1), Delhi. | Delhi |
| 7. | Deputy / Assistant Commissioner of Income-tax (NaFAC)-1(1)(2), Delhi. | Delhi |
| 8. | Additional / Joint Commissioner of Income-tax (NaFAC)-1(2), Delhi. | Delhi |
| 9. | Deputy / Assistant Commissioner of Income-tax(NaFAC)-1(2)(1), Delhi. | Delhi |
| 10. | Deputy / Assistant Commissioner of Income-tax(NaFAC)-1(2)(2), Delhi. | Delhi |
| 11. | Commissioner of Income-tax (NaFAC)-2, Delhi | Delhi |
| 12. | Income-tax Officer (NaFAC) (HQ), Office of the Commissioner of Income-tax (NaFAC)-2, Delhi | Delhi |
| 13. | Additional / Joint Commissioner of Income-tax (NaFAC)-2(1), Delhi. | Delhi |
| 14. | Deputy / Assistant Commissioner of Income-tax(NaFAC)-2(1)(1), Delhi. | Delhi |
| 15. | Deputy / Assistant Commissioner of Income-tax(NaFAC)-2(1)(2), Delhi. | Delhi |
| 16. | Additional / Joint Commissioner of Income-tax (NaFAC)-2(2), Delhi. | Delhi |
| 17. | Deputy / Assistant Commissioner of Income-tax(NaFAC)-2(2)(1), Delhi. | Delhi |
| 18. | Deputy / Assistant Commissioner of Income-tax(NaFAC)-2(2)(2), Delhi. | Delhi |
| 19. | Commissioner of Income-tax (NaFAC)-3, Delhi | Delhi |
| 20. | Income-tax Officer (NaFAC) (HQ), Office of the Commissioner of Income-tax (NaFAC)-3, Delhi | Delhi |
| 21. | Additional / Joint Commissioner of Income-tax (NaFAC)-3(1), Delhi. | Delhi |
| 22. | Deputy / Assistant Commissioner of Income-tax(NaFAC)-3(1)(1), Delhi. | Delhi |
| 23. | Deputy / Assistant Commissioner of Income-tax(NaFAC)-3(1)(2), Delhi. | Delhi |
| 24. | Additional / Joint Commissioner of Income-tax (NaFAC)-3(2), Delhi. | Delhi |
| 25. | Deputy / Assistant Commissioner of Income-tax(NaFAC)-3(2)(1), Delhi. | Delhi |
| 26. | Deputy / Assistant Commissioner of Income-tax(NaFAC)-3(2)(2), Delhi. | Delhi |
| 27. | Commissioner of Income-tax (NaFAC)-4, Delhi | Delhi |
| 28. | Income-tax Officer (NaFAC)(HQ), Office of the Commissioner of Income-tax (NaFAC)-4, Delhi | Delhi |
| 29. | Additional / Joint Commissioner of Income-tax (NaFAC)-4(1), Delhi. | Delhi |
| 30. | Deputy / Assistant Commissioner of Income-tax(NaFAC)-4(1)(1), Delhi. | Delhi |
| 31. | Deputy / Assistant Commissioner of Income-tax(NaFAC)-4(1)(2), Delhi. | Delhi |
| 32. | Additional / Joint Commissioner of Income-tax (NaFAC)-4(2), Delhi. | Delhi |
| 33. | Deputy / Assistant Commissioner of Income-tax(NaFAC)-4(2)(1), Delhi. | Delhi |
| 34. | Deputy / Assistant Commissioner of Income-tax(NaFAC)-4(2)(2), Delhi. | Delhi |
2. This notification shall come into force with effect from the 1st day of April, 2021.
[Notification No. 22/2021/F. No. 187/3/2020-ITA-I]
PRAJNA PARAMITA, Director
Faceless assessment seems to be centralised in Delhi. Why no decentralisation regionwise?