Faceless assessment framework enables issuance of notices, inquiries, audit directions and valuations with reduced taxpayer interface.

The Central Government may notify a scheme to issue notices, conduct inquiries before assessment, direct audit of accounts, and require asset valuation by a Valuation Officer to improve efficiency, transparency and accountability, including team-based processes, dynamic jurisdiction and elimination of direct interface between tax authorities and taxpayers; notifications may modify other Act provisions as necessary and must be laid before each House of Parliament.

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