Faceless Assessment proceedings - Income-tax Authorities of Units specified shall exercise the powers and functions of AO concurrently, to facilitate the conduct of Faceless Assessment proceedings - Amendment in Notification No. 61/2022 dated the 10th June, 2022 - 10/2023 - Income Tax

MINISTRY OF FINANCE (Department Of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION NO. 10/2023 (INCOME TAX) New Delhi, the 1st March, 2023 S.O. 951(E). In exercise of the powers conferred by sub-sections (1), (2) and (5) of section 120 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following amendments in the notification of the Government of India, Ministry of Finance, Department of Revenue, Central Board of Direct Taxes No.61/2022 dated the 10th June, 2022, published in Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii) vide number S.O. 2693(E) dated the 10th June, 2022 , namely:- In the said notification, in the SCHEDULE, Sl. No.3298 and the entries relating thereto shall respectively be omitted. 2. This notification shall come into force from the date of publication in the Official Gazette. [F.No. 187/3/2020-ITA-I] SOURABH JAIN, Under Secy. Note : The Principal Notification No.61/2022 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii) vide S.O. 2693(E) dated the 10th June, 2022 and last amended by Notification No.121/2022 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii) vide S.O. 5255(E) dated the 14th November, 2022.