S.O. 117(E).—In exercise of the powers conferred by sub-section (2A) of section 274 of the Income-tax
Act, 1961 (43 of 1961), the Central Government hereby makes the following Scheme, namely:__

1. Short title and commencement.––(1) This Scheme may be called the Faceless Penalty Scheme, 2021.

(2) It shall come into force on the date of its publication in the Official Gazette.

2. Definitions .–– (1) In this Scheme, unless the context otherwise requires, ––

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