NEW DELHI, Jan. 22 -- The income tax department has added another layer of review of tax filings before imposing a penalty under the faceless assessment programme to pre-empt accusations that the system is unfair to taxpayers.
The new penalty scheme, notified late on 12 January, seeks to ensure that any order arising from the faceless assessment of taxable income is foolproof and has gone through multiple layers of review before a penalty is confirmed or dropped.
Under the scheme, a national faceless penalty centre and various regional units will be set up. This Centre will allocate a recommendation for penalty made under the faceless assessment initiative to its regional units, which can confirm or reject the penalty.
The body can also ...