Faceless collection and recovery of tax

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....me-tax under section 197, or deeming a person to be an assessee in default under sub-section (1) of section 201 or sub-section (6A) of section 206C, issuance of certificate for lower collection of tax under sub-section (9) of section 206C or passing of order or amended order under sub-section (3) or sub-section (4) of section 210, or reduction or waiver of the amount of interest paid or payable by....

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....ssee or any other person to the extent technologically feasible; (b) optimising utilisation of the resources through economies of scale and functional specialisation; (c) introducing a team-based issuance of certificate for deduction or collection of income-tax at lower rate, or for no deduction, or for deeming a person to be an assessee in default, or for passing of an order or ....

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....direction shall be issued after the 31st day of March, 2022. (3) Every notification issued under sub-section (1) and sub-section (2) shall, as soon as may be after the notification is issued, be laid before each House of Parliament.]     *************** NOTES:- 1.  Substituted vide Section 38 of the Taxation Laws (Amendment) Act, 1984 w.e.f. 01-10-1984 befo....

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.... or, in the case of a person who is deemed to be an assessee in default under any provision of this Act, after the expiration of ^2[three years] from the last day of the financial year in which the assessee is deemed to be in default. Explanation 1.-The period of ^3[three years] referred to above shall be reckoned- (i) where an assessee has been treated as not being in default un....