The Central Board of Direct Taxes vide notification dated 27 May, 2022 has issued Faceless Penalty (Amendment)
Scheme, 2022. The amended scheme provides revised format for authentication of electronic record. For the purposes of this Scheme, an electronic record shall be authenticated by,––
(i) the National Faceless Penalty Centre by way of an electronic communication;
(ii) the penalty unit or the penalty review unit or technical unit or verification unit, as the case may be, by affixing digital signature;
(iii) assessee or any other person, by affixing his digital signature or under electronic verification code, or by logging into his registered account in the designated portal.
