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
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