Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020
Section - 4 - Insertion of new section "264A"
Insertion of new section "264A".4. (XXXV) after section 264, the following sections shall be inserted with effect from the 1st day of November, 2020, namely:-
| - | "264A. Faceless revision of orders - (1) The Central Government may make a scheme, by notification in the Official Gazette, for the purposes of revision of orders under section 263 or section 264, 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) | - | Google Play store
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