INCOME-TAX NOTIFICATION NO.81

INCOME-TAX NOTIFICATION NO.81

NOTIFICATION
New Delhi, the 25th September, 2020
INCOME TAX

S.O. 3309(E).—In exercise of powers conferred by sub-sections (1) and (2) of section 120 of the
Income-tax Act, 1961 (43 of 1961) (hereinafter referred to as the Act) and to give effect to the Faceless
Appeal Scheme, 2020 (hereinafter referred to as the Scheme) made under sub-section (6B) of section 250
of the Act and published vide notification No. 76 of 2020 of Government of India in the Ministry of
Finance, Department of Revenue, number S.O. 3296(E), dated the 25th September, 2020 in the Gazette of
India, Extraordinary, Part II, Section 3, Sub-section (ii) read with notification issued under sub-section (6C)
of section 250 of the Act and published vide number 77 of 2020 of Government of India in the Ministry of
Finance, Department of Revenue, number S.O. 3297(E), dated the 25th September, 2020 in the Gazette of
India, Extraordinary, Part II, Section 3, Sub-section (ii), the Central Board of Direct Taxes (hereinafter
referred to as the Board) hereby directs that the Income-tax authorities of the Regional Faceless Appeal
Centres (hereinafter referred to as the RFAC) specified in column (2) of the Schedule below, having their
headquarters at the places mentioned in column (3) of the said Schedule, shall exercise the powers and
perform functions, in order to facilitate the conduct of Faceless Appeal Proceedings, in respect of such

territorial areas or persons or class of persons or incomes or class of incomes or cases or class of cases as
specified by the Board in para 3 of the Scheme, with respect to appeals filed under section 246A or 248 of
the Act, pending or instituted on or after 25.09.2020, namely :-


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