Modification of directions related to faceless schemes and e-proceedings

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..... nic, by eliminating person to person interface between the taxpayer and the Department to the extent technologically feasible, and provide for optimal utilisation of resources and a team-based assessment with dynamic jurisdiction. 2. Consequent to these amendments introduced in the Act, various schemes have been notified and directions issued for implementation of e-proceedings and faceless sch .....

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..... f each provision are as below: Sl. No. Section Scheme 1. 135A 31.03.2022 2. 245MA 31.03.2023 3. 245R 31.03.2023 4. 25 .....

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..... ase may be, the Central Government may, amend such direction at any time by notification in the Official Gazette. 6. These amendments will take effect from the lst day of April, 2022 for sections 135A, 250 and 274, and for sections 245MA and 245R, these amendments will take effect from the 1st day of April, 2023. [Clauses 66, 96, 97, 100 116] Full Text : Union Budget 2023- .....

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