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NOTIFICATION New Delhi, the 13th August, 2020 (INCOME TAX) S.O. 2757(E).In pursuance of the powers conferred by sub-sections (1), (2) and (5) of section 120 of the Income-tax Act, 1961 (43 of 1961) (hereinafter referred to as the said Act, the Central Board of Direct Taxes hereby directs that the Income-tax Authorities of Regional e-Assessment Centres(hereinafter referred to as the ReACs) specified in Column (2) of the Schedule below, having their headquarters at the places mentioned i
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FAQ :
The notification aims to empower Income-tax Authorities at Regional e-Assessment Centres (ReACs) to conduct faceless assessment proceedings more effectively.
Income-tax Authorities of Regional e-Assessment Centres (ReACs) are being empowered.
The ReACs will now exercise the powers and functions of Assessing Officers concurrently.
This notification facilitates the conduct of Faceless Assessment proceedings.
These powers are conferred in pursuance of sub-sections (1), (2) and (5) of section 120 of the Income-tax Act, 1961.
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Notification No : 65/2020Published in Income Tax
Source : https://www.incometaxindia.gov.in/communications/notification/notification_65_2020.pdf