Faceless inquiry or Valuation – Section 142B

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Full Text of the Document

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....ecting the assessee to get his accounts audited under section 142(2A), or * estimating the value of any asset, property or investment by a Valuation Officer under section 142A, so as to impart greater efficiency, transparency and accountability by- (a) eliminating the interface between the income-tax authority or Valuation Officer and the assessee or any person to the extent technologically ....