Assessment scheme inclusion of section 144 expands notified-scheme coverage and extends government power to adapt assessment provisions. Amendment expressly includes assessments under section 144 within the Central Government's notified scheme to improve efficiency, transparency and accountability, and extends the temporal limit for issuing directions that exempt, modify or adapt assessment provisions under that scheme, with the changes effective from the stated commencement date.
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Provisions expressly mentioned in the judgment/order text.
Assessment scheme inclusion of section 144 expands notified-scheme coverage and extends government power to adapt assessment provisions.
Amendment expressly includes assessments under section 144 within the Central Government's notified scheme to improve efficiency, transparency and accountability, and extends the temporal limit for issuing directions that exempt, modify or adapt assessment provisions under that scheme, with the changes effective from the stated commencement date.
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