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    <description>Section 142B authorises the Central Government to notify a faceless scheme for issuance of notices, inquiries before assessment, directions for account audit and valuation by a Valuation Officer to eliminate direct interface, optimise resources through specialisation, and enable team-based issuance and dynamic jurisdiction; the Government may also notify exceptions, modifications or adaptations to other provisions of the Act to implement the scheme, and must lay such notifications before each House of Parliament.</description>
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