Section 120(1), (2) and (5) of the Income-Tax Act, 1961 - Jurisdiction of Income tax Authorities of Regional Faceless Assessment Centres

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Delhi, the 31st March, 2021 (Income-tax) S.O. 1435(E).-In exercise of the powers conferred by sub-sections (1), (2) and (5) of section 120 of the Income-tax Act, 1961 (43 of 1961)(hereinafter referred to as the said Act), the Central Board of Direct Taxes hereby directs that the Income-tax Authorities of Regional Faceless Assessment Centres (hereinafter referred to as the ReFACs) specified in Co....