Faceless inquiry or Valuation – Section 142B

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..... efore assessment under section 142B(2) , or directing the assessee to get his accounts audited under section 142(2A) , 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 accountability by- (a) eliminating the interface between th .....

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..... ction shall be issued after the 31st day of March, 2022. (3) Every notification issued u/s 142B(1) and 142B(2) shall, as soon as may be after the notification is issued, be laid before each House of Parliament. - Manuals - Ready reckoner - Law and practice - Reference Guide - Quick Commentary Tax Management India - taxmanagementin .....

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