New Scheme for Scrutiny Assessment – Section 143(3A)/(3B)/(3C)

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..... loss of the assessee u/s 143(3) / 144 so as to impart greater efficiency, transparency and accountability by (a) eliminating the interface between the Assessing Officer and the assessee in the course of proceedings to the extent technologically feasible; (b) optimising utilisation of the resources through economies of .....

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..... efore each House of Parliament. 143(3D) Nothing contained in section 143(3A)/143(3B) shall apply to the assessment made u/s 143(3) or 144 , as the case may be, on or after the 1st day of April, 2021. - Manuals - Ready reckoner - Law and practice - Reference Guide - Quick Commentary Tax Management India - taxmanagementindia - taxmanagemen .....

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