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<h1>New Scrutiny Assessment Scheme Enhances Efficiency and Transparency in Income Tax Under Sections 143(3A)-(3D)</h1> The new scheme for scrutiny assessment under sections 143(3A), 143(3B), 143(3C), and 143(3D) aims to enhance the efficiency, transparency, and accountability of income tax assessments. It seeks to minimize direct interaction between the Assessing Officer and the taxpayer using technology, optimize resources, and implement team-based assessments with dynamic jurisdiction. The Central Government can modify or exempt certain provisions to implement this scheme, with notifications required to be presented to Parliament. The scheme's directives ceased to apply to assessments made on or after April 1, 2021.