Faceless Assessment proceedings - Income-tax Authorities of Units specified shall exercise the powers and functions of Assessing Officers concurrently - Seeks to amend Notification No. 61/2022 dated the 10th June, 2022.

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....BOARD OF DIRECT TAXES) NOTIFICATION NO. 121/2022 New Delhi, the 14th November, 2022 (INCOME TAX) S.O. 5255(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), the Central Board of Direct Taxes hereby makes the following amendments in the notification of the Government of India, Ministry of Finance, Department....