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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 157A - Faceless rectification, amendments and issuance of notice or intimation - Income-tax Act, 1961

Extract

..... 1[Faceless rectification, amendments and issuance of notice or intimation 157A. (1) The Central Government may make a scheme, by notification in the Official Gazette, for the purposes of rectification of any mistake apparent from record under section 154 or other amendments under section 155 or issue of notice of demand under section 156, or intimation of loss under section 157, so as to impart greater efficiency, transparency and accountability by- (a) eliminating the interface between the inco .....

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Section 157A - Faceless rectification, amendments and issuance of notice or intimation - Income-tax Act, 1961

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