India's Central Board of Direct Taxes has introduced a Faceless Penalty Scheme, 2021 through Notification No. 2/2021. The scheme has been introduced in relation to the faceless assessment and faceless appeal schemes introduce in 2020, which essentially allow for income tax matters to be handled entirely online without taxpayers and the tax authority needing to meet in person. Similar to the other faceless schemes, the Faceless Penalty Scheme includes the establishment of a national centre, t…