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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