Faceless appeal scheme directions may no longer be time limited, allowing continued modification of Income tax Act application. The amendment deletes the proviso that previously limited the Central Government's power under sub-section (9) to direct that provisions of the Income tax ... Summary
Faceless appeal scheme directions may no longer be time limited, allowing continued modification of Income tax Act application.
The amendment deletes the proviso that previously limited the Central Government's power under sub-section (9) to direct that provisions of the Income tax Act shall not apply or shall apply with specified exceptions, modifications or adaptations for implementation of the faceless scheme for appeals to the Appellate Tribunal, thereby permitting continued issuance of such directions to operationalise the faceless appellate scheme.
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