Faceless rectification enables automated rectification, amendments and demand notices with reduced taxpayer interface and dynamic jurisdiction. The Central Government may make a scheme for faceless rectification, amendments and issuance of notices or intimations to eliminate interface with ... 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 rectification enables automated rectification, amendments and demand notices with reduced taxpayer interface and dynamic jurisdiction.
The Central Government may make a scheme for faceless rectification, amendments and issuance of notices or intimations to eliminate interface with assessees, optimise resources through functional specialisation, and introduce team-based rectification, amendment and demand/intimation processes with dynamic jurisdiction; the Government may notify that provisions of the Act shall not apply or shall apply with specified exceptions, modifications or adaptations, and such notifications must be laid before Parliament.
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