TMI BlogFaceless assessment of income escaping assessmentX X X X Extracts X X X X X X X X Extracts X X X X ..... der section 148 2 [ or conducting of enquiries or issuance of show-cause notice or passing of order under section 148A ] or sanction for issue of such notice under section 151, 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Parliament. ] ************* NOTES:- 1. Inserted vide THE TAXATION AND OTHER LAWS (RELAXATION AND AMENDMENT OF CERTAIN PROVISIONS) ACT, 2020 dated 29-09-2020 w.e.f. 01-11-2020 2. Inserted vide THE FINANCE ACT, 2021 dated 28-03-2021 w.e.f. 01-04-2021 - - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation Tax Managemen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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