The Union Budget 2022 introduces significant amendments to Section 144B, aiming to streamline the faceless assessment process. These changes address legal and procedural issues encountered since the scheme's inception, enhancing transparency and efficiency. The updated provisions clarify the roles of various units like the National Faceless Assessment Centre (NaFAC), Assessment Units (AU), Verification Units (VU), Technical Units (TU), and Review Units (RU), ensuring a more organised and technologically driven approach to tax assessments.
Faceless Schemes under the Act
1. The Central Government has undertaken a number of measures to make the processes under the Act, electronic, by eliminating person to person interface between the taxpayer and the Department to the extent technologically feasible, and provide for optimal utilisati
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