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
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