S.O. 2425(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 to amend the Faceless Penalty Scheme, 2021, namely:__
1. Short title and commencement.––(1) This Scheme may be called the Faceless Penalty (Amendment) Scheme, 2022.
(2) It shall come into force on the date of its publication in the Official Gazette.