INCOME-TAX NOTIFICATION NO.76
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 25th September, 2020
(INCOME-TAX)
S.O. 3296(E).—In exercise of the powers conferred by sub-section (6B) of section 250 of the Income-tax Act,
1961 (43 of 1961), the Central Government hereby makes the following Scheme, namely:__
- Short title and commencement.––(1) This Scheme may be called the Faceless Appeal Scheme, 2020.
(2) It shall come into force on the date of its publication in the Official Gazette. - Definitions.–– (1) In this Scheme, unless the context otherwise requires, ––
(i) “Act” means the Income-tax Act, 1961 (43 of 1961);
(ii) “addressee” shall have the same meaning as assigned to it in clause (b) of sub-section (1) of section 2 of
the Information Technology Act, 2000 (21 of 2000);
(iii) “appeal” means appeal filed by a person under sub-section (1) of section 246Aor section 248 of the Act;
(iv) “appellant” means the person who files appeal under section 246A or section 248 of the Act.
(v) “authorised representative” shall have the same meaning as assigned to it in sub-section (2) of section
288 of the Act;
(vi) “automated allocation system” means an algorithm for randomised allocation of cases, by using suitable
technological tools, including artificial intelligence and machine learning, with a view to optimise the
use of resources;
(vii) “automated examination tool” means an algorithm for standardised examination of draft orders, by using
suitable technological tools, including artificial intelligence and machine learning, with a view to reduce
the scope of discretion;
(viii) “computer resource” shall have the same meaning as assigned to them in clause (k) of sub-section (1) of
section 2 of the Information Technology Act, 2000 (21 of 2000);
(ix) “computer system” shall have the same meaning as assigned to them in clause (l) of sub-section (1) of
section 2 of the Information Technology Act, 2000 (21 of 2000);
(x) “computer resource of appellant” shall include the registered account in the designated portal of the
Income-tax Department, or the Mobile App linked to the registered mobile number, or the registered email address, of the appellant;
(xi) “digital signature” shall have the same meaning as assigned to it in clause (p) of sub-section (1) of
section 2 of the Information Technology Act, 2000 (21 of 2000);
(xii) “designated portal” means the web portal designated as such by the Principal Chief Commissioner or
Principal Director General, in charge of the National Faceless Appeal Centre;
(xiii) “e-appeal” means the appellate proceedings conducted electronically in ‘e-appeal’ facility through the
registered account of the appellant in designated portal;