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 effect of orders enables a scheme to implement income-tax orders by eliminating direct taxpayer interface and using team-based execution. Faceless effect of orders empowers the Central Government to notify a scheme to give effect to specified income-tax orders by eliminating the interface ... Summary
The Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020
Faceless effect of orders enables a scheme to implement income-tax orders by eliminating direct taxpayer interface and using team-based execution.
Faceless effect of orders empowers the Central Government to notify a scheme to give effect to specified income-tax orders by eliminating the interface between income-tax authorities and assessees to the extent technologically feasible, optimising resource use through economies of scale and functional specialisation, and instituting team-based execution with dynamic jurisdiction; the Government may also notify that Act provisions shall not apply or apply with specified exceptions, modifications or adaptations, and each notification must be laid before Parliament.
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