E-Assessment - CBDT directs that the Income-tax Authority having its headquarters at the place shall exercise and perform, concurrently, the powers and functions of the Assessing Officer - 72/2019 - Income Tax Act, 1961
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E-assessment centralisation: designated NeAC tax officers to exercise Assessing Officer powers for centralised electronic assessments. The CBDT directs that specified Income-tax authorities at the National e-Assessment Centre, New Delhi, shall exercise and perform concurrently the powers and functions of the Assessing Officer to facilitate centralised e-assessment proceedings for returns furnished and matters arising from statutory inquiry notices, with effect from publication of the notification.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
E-assessment centralisation: designated NeAC tax officers to exercise Assessing Officer powers for centralised electronic assessments.
The CBDT directs that specified Income-tax authorities at the National e-Assessment Centre, New Delhi, shall exercise and perform concurrently the powers and functions of the Assessing Officer to facilitate centralised e-assessment proceedings for returns furnished and matters arising from statutory inquiry notices, with effect from publication of the notification.
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