Assessing Officer definition clarified for reassessment provisions, excluding the National Faceless Assessment Centre and specified assessment units. A new deeming provision clarifies that, for sections 148 and 148A, Assessing Officer means an Assessing Officer other than the National Faceless Assessment Centre or any assessment unit under section 144B(3). The clarification overrides any judgment, order or decree, and also overrides section 151A or any scheme framed under it. The insertion is deemed effective from 1 April 2021.