https://www.taxtmi.com/acts?id=53846 The amendment inserts a new definition for "Assessing Officer" for the purposes of sections 280 and 281 of the Income-tax Act. The term is confined to an Assessing Officer other than the National Faceless Assessment Centre or any assessment unit referred to in section 273(3), thereby excluding those faceless or specified assessment units from the meaning of Assessing Officer for those provisions. en-us Tue, 31 Mar 2026 15:41:18 +0530 Tue, 31 Mar 2026 15:41:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=53846 The amendment inserts a new definition for "Assessing Officer" for the purposes of sections 280 and 281 of the Income-tax Act. The term is confined to an Assessing Officer other than the National Faceless Assessment Centre or any assessment unit referred to in section 273(3), thereby excluding those faceless or specified assessment units from the meaning of Assessing Officer for those provisions. Act-Rules F. Acts / Amendment Acts Tue, 31 Mar 2026 15:41:18 +0530 https://www.taxtmi.com/acts?id=53846