New Delhi, the 31st March, 2021
S.O. 1439(E). —In exercise of the powers conferred by sub-section (6C) of section 250 of the Income-tax
Act, 1961 (43 of 1961), the Central Government hereby amends the notification of the Government of India, Ministry of Finance (Department of Revenue), Central Board of Direct Taxes, published in the Gazette of India, Extraordinary, vide number S.O. 3297 (E) dated the 25th September, 2020, namely: –
In the said notification, for the expression, “National e-Assessment Centre”, wherever it occurs, the expression “National Faceless Assessment Centre” shall be substituted.
2. This notification shall come into force with effect from the 1st day of April, 2021.