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:__
1. 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. 2. 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;
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