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

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 Latest Job Openings View all 04 May 2026 Content Writer Intern Interactive Media Pvt Ltd. New Delhi CA Inter View Details 29 April 2026 Associate - Audit, Tax & Compliance Open Co Consulting LLP New Delhi B.Com View Details 22 May 2026 Sr. Financial Analyst - Consolidation Search Synergy Mumbai CA View Details ARTICLESHIP 15 May 2026 ARTICLE ASSISTANT, TRAINEE AND PAID ASSISTANT YOGESH KAPOOR AND ASSOCIATES New Delhi B.Com View Details 08 May 2026 Paid Assistants Quick Taxperts Private Limited Bengaluru Graduate (Any) View Details ARTICLESHIP 05 May 2026 ARTICLED ASSISTANT JS ADVISORS New Delhi CA Inter View Details 21 May 2026 Associate PWC Kolkata CA View Details 16 May 2026 Audit clerk mgirt & co Bengaluru CA Inter View Details Share  Facebook  Twitter  Linkedin  Reddit  Email  Whatsapp  Gmail  Pocket  Print  Pinterest  PDF  Translate Whatsapp Groups GST Income Tax CA Final CA Inter CAclubindia Login at CAclubindia CAclubindia India's largest network for finance professionals User Name Password Remember Me Forgot Password ? Alternatively, you can log in using: Login with Google Don't have an account? Register Now click here to register