The CBDT has notified Faceless Penalty Scheme, 2021 (“Scheme”) vide Notification No. 2/2021 dated January 12, 2021. The penalty under the Scheme shall be imposed in respect of such territorial area, or persons or class of persons, or income or class of income or cases or class of cases, or penalties or class of penalties as may be specified by the CBDT.
Further, National Faceless Penalty Centre, Regional Faceless Penalty Centre, penalty units and penalty review units may be set up by the CBDT for the purpose of the Scheme.
The Notification can be accessed at: http://egazette.nic.in/WriteReadData/2021/224357.pdf