E-assessment scheme expanded to include best-judgement assessments and extend direction power through a temporary sunset period.

Amendment expands the E-assessment Scheme, 2019 to include best judgement assessment within the scope of the scheme-making power under sub-section (3A) of section 143, and permits the Central Government to issue directions under the provision for a prescribed limited period, effective from the commencement of the stated assessment year.

---

---

---