| - | "142B. Faceless inquiry or Valuation - (1) The Central Government may make a scheme, by notification in the Official Gazette, for the purposes of issuing notice under sub-section (1) or making inquiry before assessment under sub-section (2), or directing the assessee to get his accounts audited under sub-section (2A) of section 142, or estimating the value of any asset, property or investment by a Valuation Officer under section 142A, so as to impart greater efficiency, transparency and accountability by- |
| (a) | - | eliminating the interface between the income-tax authority or Valuation Officer and the assessee or any person to the extent technologically feasible; |
| (b) | - | optimising uti .... To read the full section download the app from Google Play store
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