Faceless rectification, amendments and issuance of notice or intimation - Section 157A

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... take apparent from record u/s 154 or - other amendments u/s 155 or issue of notice of demand u/s 156 , or - intimation of loss under section 157 , so as to impart greater efficiency, transparency and accountability by- (a) eliminating the interface between the income-tax authority and the assessee or any other person to the extent technologically feasible; (b) optimising utilisatio .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X