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<h1>Tax Return Assessment Gets High-Tech Upgrade: Clause 270 Introduces Transparent, Efficient Processing with Mandatory Intimation and Strict Timelines</h1> A comprehensive legal analysis of Clause 270 in the Income Tax Bill, 2025 reveals a modernized framework for tax return assessment. The provision introduces clearer procedural steps, enhances taxpayer engagement, and facilitates technology-driven processing. Key changes include mandatory intimation before adjustments, strict timelines for assessment, and specialized provisions for exempt entities. The clause aims to streamline tax administration, reduce direct interface between taxpayers and authorities, and improve overall efficiency in income tax return processing.
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