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

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..... ) (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, Ministr .....

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