New Delhi, the 13th August, 2020
S.O. 2746(E). —In train of the powers conferred by sub-section (3B) of part 143 of the Earnings-tax Act, 1961 (43 of 1961), the Central Authorities hereby makes the next amendments within the notification of the Authorities of India, Ministry of Finance (Division of Income), Central Board of Direct Taxes, printed within the Gazette of India, Extraordinary, vide quantity S.O 3265 (E) dated the 12th September, 2019, particularly: —
1. Within the stated notification, —
(1) within the opening portion, for the phrase “E-assessment”, the phrases “Faceless Evaluation” shall be substituted.
(2) for clause 1, the next clause shall be substituted, particularly:— “1. The provisions of clause (7A) of part 2, part 92CA, part 120, part 124, part 127, part 129, part 131, part 133, part 133A, part 133C, part 134, Chapter XIV, and Chapter XXI of the Act shall apply to the evaluation made in accordance with the stated Scheme topic to the next exceptions, modifications and variations, particularly:
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