https://www.taxtmi.com/acts?id=53124 The amendment inserts section 147A to clarify that, for purposes of notices and pre-notice inquiries concerning escaped income, the Assessing Officer shall exclude the National Faceless Assessment Centre and any assessment unit under the faceless assessment framework, and that this clarification is retrospective to 1 April 2021. en-us Sun, 01 Feb 2026 15:07:51 +0530 Sun, 01 Feb 2026 15:07:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=53124 The amendment inserts section 147A to clarify that, for purposes of notices and pre-notice inquiries concerning escaped income, the Assessing Officer shall exclude the National Faceless Assessment Centre and any assessment unit under the faceless assessment framework, and that this clarification is retrospective to 1 April 2021. Act-Rules Bills Sun, 01 Feb 2026 15:07:51 +0530 https://www.taxtmi.com/acts?id=53124