Section 54 - Amendment of section 133C. - Finance Act, 2017

Amendment of section 133C. 54. In section 133C of the Income-tax Act, after sub-section (2) and before the Explanation, the following sub-section shall be inserted, namely: (3) The Board may make a scheme for centralised issuance of notice and for processing of information or documents and making available the outcome of the processing to the Assessing Officer. .