Power to amend directions under section 135A allows government to modify prior faceless information-collection directions by notification. Central Government is empowered to amend any direction issued under sub-section (2) of section 135A concerning faceless collection of information by notification in the Official Gazette; the insertion provides a mechanism to modify directions issued on or before the cut-off date and is deemed effective from the start of the relevant fiscal year.
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.
Power to amend directions under section 135A allows government to modify prior faceless information-collection directions by notification.
Central Government is empowered to amend any direction issued under sub-section (2) of section 135A concerning faceless collection of information by notification in the Official Gazette; the insertion provides a mechanism to modify directions issued on or before the cut-off date and is deemed effective from the start of the relevant fiscal year.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
