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

Section - 4 - Insertion of new section "135A"

Insertion of new section "135A".

4. (XXI) after section 135, the following section shall be inserted with effect from the 1st day of November, 2020, namely:-

"135A. Faceless collection of information - (1) The Central Government may make a scheme, by notification in the Official Gazette, for the purposes of calling for information under section 133, collecting certain information under section 133B, or calling for information by prescribed income-tax authority under section 133C, or exercise of power to inspect register of companies under section 134, or exercise of power of Assessing Officer under section 135 so as to impart greater efficiency, transparency and accountability by-

(a)-eliminating the interface between the income-tax authority and the assessee or any other person to the extent technologically feasible;
(b)-optimising utilisation of the resources through economies of scale and functional specialisation;
(c)-introducing a team-based exercise of powers, including to call for, or collect, or process, or utilise, the information, .... To read the full section download the app from Google Play store