Faceless scheme powers expanded: removal of time limit allows continued directions modifying application of Income tax Act. Amendment to section 255 removes the proviso to sub section (8) that imposed a temporal limit on directions made to implement a faceless scheme for disposal of appeals by the Appellate Tribunal; sub section (8) permits the Central Government to direct that provisions of the Income tax Act shall not apply or shall apply with specified exceptions, modifications and adaptations to give effect to that scheme, and omitting the proviso enables continued issuance of such directions without the prior time restriction.
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Faceless scheme powers expanded: removal of time limit allows continued directions modifying application of Income tax Act.
Amendment to section 255 removes the proviso to sub section (8) that imposed a temporal limit on directions made to implement a faceless scheme for disposal of appeals by the Appellate Tribunal; sub section (8) permits the Central Government to direct that provisions of the Income tax Act shall not apply or shall apply with specified exceptions, modifications and adaptations to give effect to that scheme, and omitting the proviso enables continued issuance of such directions without the prior time restriction.
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