India Introduces Faceless Appeal Scheme

India's Central Board of Direct Taxes published a series of notifications dated 25 September 2020 for the introduction of the Faceless Appeal Scheme, 2020. The primary notification is Notification No. 76/2020, which established the main provisions of the scheme, with further details provided by Notification No. 77/2020, Notification No. 80/2020, and Notification No. 81/2020.

The Faceless Appeal Scheme is effective from 25 September 2020 and has essentially been introduced so that all inc…