Description
Bharat Law House Pvt Ltd Faceless Assessment Appeals and Penalties by R P Garg
Table of Contents:
1. Faceless Steps Assessment Chart
2. Faceless Appeals Steps Order Chart
3. Faceless Penalty Steps Orders Chart
Chapter 1 Introduction
Chapter 2 Tax Proceedings So Far
Chapter 3 Pre Faceless Procedure
Chapter 4 Faceless Assessment
Chapter 5 Faceless Appeals Scheme, 2020
Chapter 6 Faceless Appeals Tribunal
Chapter 7 Faceless Penalty Scheme, 2021
Chapter 8 Risk Management Strategy in Taxation
Chapter 9 Principles of Natural Justice
Chapter 10 Judicial Discipline
Chapter 11 Rules of interpretations
Appendix 1 Taxpayers’ Charter Sensitising on Faceless Assessment Scheme
Appendix 2 E-Portal for Filing Complaints
Appendix 3A Faceless Assessment Scheme, 2019
Appendix 3B General Directions for Giving effect to Faceless Assessment Scheme, 2019
Appendix 4 Faceless - Other proceedings
Appendix 5 Faceless Appeal Scheme, 2020
Appendix 6 Directions under Faceless Appeal Scheme, 2020
Appendix 7 Order on Jurisdiction
Appendix 8 Setting up of NFAC
Appendix 9 Setting up of RFACs
Appendix 10 SOP Personal Hearing
Appendix 11 SOP: AU, VU, TU, RU
Appendix 12 SOP Assessment Units
Appendix 13 SOP for Verification unit
Appendix 14 SOP for Review Unit
Appendix 15 SOP for Technical unit
Appendix 16 Faceless Penalty Scheme, 2021
Appendix 17 Faceless Penalty Scheme, 2021 Order
Appendix 18 Order for Assignment and Disposal of Penalty Cases
Appendix 19 Penalty levy Procedure
Appendix 20 Instruction No. 08/2011, dated 11-8-2011
Appendix 21 Authorisation of PCIT/Addl. Commissioners
Appendix 22 Prescribed Income-tax Authority u/s 142(1)