Faceless rectification, amendments and issuance of notice or intimation - Section 157A

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..... apparent from record u/s 154 or - other amendments u/s 155 or issue of notice of demand u/s 156, or - intimation of loss under section 157, so as to impart greater efficiency, transparency and accountability by- (a) eliminating the interface between the income-tax authority and the assessee or any other person to the extent technologically feasible; (b) optimising utilisation of the resou .....

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