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

Section - 4 - Insertion of new section "144B"

Insertion of new section "144B".

4. (XXIV) after section 144A, the following section shall be inserted with effect from the 1st day of April, 2021, namely:-

-'144B. Faceless assessment - (1) Notwithstanding anything to the contrary contained in any other provisions of this Act, the assessment under sub-section (3) of section 143 or under section 144, in the cases referred to in sub-section (2), shall be made in a faceless manner as per the following procedure, namely:-
(i)-the National Faceless Assessment Centre shall serve a notice on the assessee under sub-section (2) of section 143;
(ii)-the assessee may, within fifteen days from the date of receipt of notice referred to in clause (i), file his response to the National Faceless Assessment Centre;
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