Chapter XII-DASPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME OF DOMESTIC COMPANY FOR BUY-BACK OF SHARES (From Section 115QA to Section 115QC )
Part CProcedure for filing of return in respect of fringe benefits, assessment and payment of tax in respect thereof (From Section 115WD to Section 115WM )
Chapter XX-BREQUIREMENT AS TO MODE OF ACCEPTANCE, PAYMENT OR REPAYMENT IN CERTAIN CASES TO COUNTERACT EVASION OF TAX (From Section 269SS to Section 269TT )
Faceless revision of orders enhances transparency by eliminating direct interface and enabling team-based, technology-driven review. Faceless revision of orders authorises the Central Government to notify a scheme to revise relevant tax orders with objectives of eliminating direct ... Summary
The Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Faceless revision of orders enhances transparency by eliminating direct interface and enabling team-based, technology-driven review.
Faceless revision of orders authorises the Central Government to notify a scheme to revise relevant tax orders with objectives of eliminating direct interface between tax authorities and taxpayers where technologically feasible, optimising resources through economies of scale and functional specialisation, and instituting team-based revision with dynamic jurisdiction. The Government may, by notification, exempt or modify application of provisions of the Act to implement the scheme, and must lay such notifications before each House of Parliament promptly after issuance.
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