https://www.taxtmi.com/acts?id=53784 A new deeming provision clarifies that, for sections 148 and 148A, Assessing Officer means an Assessing Officer other than the National Faceless Assessment Centre or any assessment unit under section 144B(3). The clarification overrides any judgment, order or decree, and also overrides section 151A or any scheme framed under it. The insertion is deemed effective from 1 April 2021. en-us Tue, 31 Mar 2026 15:15:27 +0530 Tue, 31 Mar 2026 15:15:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=53784 A new deeming provision clarifies that, for sections 148 and 148A, Assessing Officer means an Assessing Officer other than the National Faceless Assessment Centre or any assessment unit under section 144B(3). The clarification overrides any judgment, order or decree, and also overrides section 151A or any scheme framed under it. The insertion is deemed effective from 1 April 2021. Act-Rules F. Acts / Amendment Acts Tue, 31 Mar 2026 15:15:27 +0530 https://www.taxtmi.com/acts?id=53784