Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020

Section - 4 - Insertion of new section "130"

Insertion of new section "130".

4. (XVIII) after section 129, the following section shall be inserted with effect from the 1st day of November, 2020, namely:-

-"130. Faceless jurisdiction of income-tax authorities. (1) The Central Government may make a scheme, by notification in the Official Gazette, for the purposes of-
(a)-exercise of all or any of the powers and performance of all or any of the functions conferred on, or, as the case may be, assigned to income-tax authorities by or under this Act as referred to in section 120; or
(b)-vesting the jurisdiction with the Assessing Officer as referred to in section 124; or
(c)-exe .... To read the full section download the app from Google Play store