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<h1>Income Tax Act Section 157A introduces faceless rectification scheme eliminating taxpayer-authority interface through technology-based processing</h1> Section 157A of the Income Tax Act, 1961 establishes a faceless rectification scheme for tax authorities. The Central Government may create notification-based schemes for rectifying mistakes under section 154, amendments under section 155, demand notices under section 156, and loss intimations under section 157. The scheme aims to eliminate interface between tax authorities and assessees through technology, optimize resource utilization via economies of scale, and introduce team-based processing with dynamic jurisdiction. The government may modify Act provisions to implement the scheme, with directions prohibited after March 31, 2022. All notifications require parliamentary presentation.