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<h1>Finance Bill 2021 amends Income-tax Act to require pre-notice enquiries under section 148A for faceless assessments.</h1> Clause 40 of the Finance Bill, 2021, amends section 151A of the Income-tax Act to include provisions for conducting enquiries, issuing show-cause notices, or passing orders under section 148A before issuing a notice under section 148. This amendment aims to facilitate the faceless assessment of income that may have escaped assessment. The changes are set to take effect from April 1, 2021.