- This step has been taken to reduce the personal interface between taxpayers and officials and to avoid delays in processing cases.
- Whenever there is a need for a personal hearing this will be conducted through National Faceless Penalty Centre which includes video conferencing or video telephony.
- Besides, the tax authority had already granted a personal hearing as a right to taxpayers in the case of the faceless appeal scheme
- These kinds of steps can help the government to bring transparency into administration and to remove corruption.
- It will also act as a major breakthrough for the NDA government where they stated “Maximum Governance and Minimum Government.
Question:
Q.1 The Faceless Penalty (Amendment) Scheme, 2022, gives effect to the changes by amending which of the following sections of the Finance Act 2022?a. Section 134A
b. Section 144B
c. Section 121A
d. Section 132B
