New Scheme for Scrutiny Assessment – Section 143(3A)/(3B)/(3C)/(3D)

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....ansparency and accountability by-- (a) eliminating the interface between the Assessing Officer and the assessee in the course of proceedings to the extent technologically feasible; (b) optimising utilisation of the resources through economies of scale and functional specialisation; (c) introducing a team-based assessment with dynamic jurisdiction. 143(3B) The Central Government may, for th....