https://www.taxtmi.com/acts?id=53178 Amendment narrows the statutory meaning of Assessing Officer for purposes of sections 280 and 281 by expressly excluding the National Faceless Assessment Centre and any assessment unit referred to in section 273(3), aligning section 279 with pre notice inquiry and faceless assessment procedures so that the defined Assessing Officer for those penalty provisions is an officer other than faceless assessment units. en-us Sun, 01 Feb 2026 15:24:44 +0530 Sun, 01 Feb 2026 15:24:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=53178 Amendment narrows the statutory meaning of Assessing Officer for purposes of sections 280 and 281 by expressly excluding the National Faceless Assessment Centre and any assessment unit referred to in section 273(3), aligning section 279 with pre notice inquiry and faceless assessment procedures so that the defined Assessing Officer for those penalty provisions is an officer other than faceless assessment units. Act-Rules Bills Sun, 01 Feb 2026 15:24:44 +0530 https://www.taxtmi.com/acts?id=53178