Renaming to National Faceless Assessment Centre updates statutory nomenclature under Income-tax Act and takes effect April first. An amendment substitutes the expression National e-Assessment Centre with National Faceless Assessment Centre in the notification issued under the exercise of powers conferred by sub-section (6C) of section 250 of the Income-tax Act, thereby altering the official nomenclature used in the statutory scheme for centralised electronic assessment and operates to change terminology wherever the prior expression appeared.
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Provisions expressly mentioned in the judgment/order text.
Renaming to National Faceless Assessment Centre updates statutory nomenclature under Income-tax Act and takes effect April first.
An amendment substitutes the expression National e-Assessment Centre with National Faceless Assessment Centre in the notification issued under the exercise of powers conferred by sub-section (6C) of section 250 of the Income-tax Act, thereby altering the official nomenclature used in the statutory scheme for centralised electronic assessment and operates to change terminology wherever the prior expression appeared.
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