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        Direct Taxes

        Para 1 - Short title and commencement

        Faceless Inquiry or Valuation Scheme, 2022

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        Faceless Inquiry or Valuation Scheme establishes a faceless procedure under section 142B for income-tax inquiries and valuations. Faceless Inquiry or Valuation Scheme, 2022 establishes a faceless procedure for conducting inquiries and valuations under the Income-tax Act, made by the Central Government under the powers conferred by sub-sections (1) and (2), notified by the Department of Revenue (Central Board of Direct Taxes) and coming into force from its publication in the Official Gazette.
                        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.
                          Provisions expressly mentioned in the judgment/order text.

                              Faceless Inquiry or Valuation Scheme establishes a faceless procedure under section 142B for income-tax inquiries and valuations.

                              Faceless Inquiry or Valuation Scheme, 2022 establishes a faceless procedure for conducting inquiries and valuations under the Income-tax Act, made by the Central Government under the powers conferred by sub-sections (1) and (2), notified by the Department of Revenue (Central Board of Direct Taxes) and coming into force from its publication in the Official Gazette.


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