Para 3 - Scope of the Scheme - Faceless Inquiry or Valuation Scheme, 2022

3. Scope of the Scheme. For the purpose of this Scheme, - (a) issuing notice under sub-section (1) of section 142 of the Act, (b) making inquiry before assessment under sub-section (2) of section 142 of the Act, (c) directing the assessee to get his accounts audited under sub-section (2A) of section 142 of the Act, (d) estimating the value of any asset, property or investment by a Valuation Officer under section 142A of the Act, shall be in a faceless manner, through automated allocation, in accordance with and to the extent provided in section 144B of the Act with reference to making faceless assessment of total income or loss of assessee. [F. No. 370142/15/2022-TPL] SHEFALI SINGH, Under Secy.