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

Section - 4 - Insertion of new section "293D"

Insertion of new section "293D".

4. (XXXX) after section 293C of the Income-tax Act, the following section shall be inserted with effect from the 1st day of November, 2020, namely:-

-"293D. Faceless approval or registration - (1) The Central Government may make a scheme, by notification in the Official Gazette, for the purposes of granting approval or registration, as the case may be, by income-tax authority under any provision of the Act, so as to impart greater efficiency, transparency and accountability by-
(a)-eliminating the interface between the income-tax authorities 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).... To read the full section download the app from Google Play store