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

Section - 4 - Amendment of section 144C

Amendment of section 144C.

4. (XXV) in section 144C, after sub-section (14A), the following sub-sections shall be inserted with effect from the 1st day of November, 2020, namely:-

"(14B)-The Central Government may make a scheme, by notification in the Official Gazette, for the purposes of issuance of directions by the dispute resolution panel, so as to impart greater efficiency, transparency and accountability by-
(a)-eliminating the interface between the dispute resolution panel and the eligible assessee or any other person to the extent technologically feasible;
(b)-optimising utilisation of the resources through economies of scale and functional specialisation;
(c)-Google Play store