Faceless Assessment proceedings - Income-tax Authorities of Units specified shall exercise the powers and functions of AO concurrently, to facilitate the conduct of Faceless Assessment proceedings - Amendment in Notification No. 61/2022 dated the 10th June, 2022

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....OF DIRECT TAXES) NOTIFICATION NO. 10/2023 (INCOME TAX) New Delhi, the 1st March, 2023 S.O. 951(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 of Revenue, Centra....