Income-tax Assessing Officer designation clarified to exclude faceless assessment units for sections 148 and 148A. The amendment inserts section 147A to clarify that, for purposes of notices and pre-notice inquiries concerning escaped income, the Assessing Officer ... Summary
Income-tax Assessing Officer designation clarified to exclude faceless assessment units for sections 148 and 148A.
The amendment inserts section 147A to clarify that, for purposes of notices and pre-notice inquiries concerning escaped income, the Assessing Officer shall exclude the National Faceless Assessment Centre and any assessment unit under the faceless assessment framework, and that this clarification is retrospective to 1 April 2021.
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