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Home Acts & Rules Income Tax Act Income-tax Act, 1961 Chapters List Chapter XIV PROCEDURE FOR ASSESSMENT This
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Section 142B - Faceless inquiry or Valuation - Income-tax Act, 1961

Extract

..... 1[Faceless inquiry or Valuation. 142B. (1) The Central Government may make a scheme, by notification in the Official Gazette, for the purposes of issuing notice under sub-section (1) or making inquiry before assessment under sub-section (2), or directing the assessee to get his accounts audited under sub-section (2A) of section 142, or estimating the value of any asset, property or investment by a Valuation Officer under section 142A, so as to impart greater efficiency, transparency and accounta .....

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Section 142B - Faceless inquiry or Valuation - Income-tax Act, 1961

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