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Amendment of section 143.

Clause 44 - Bills - DIRECT TAXES - Income-tax - Bill - Clause 44 - 44. In section 143 of the Income-tax Act,- (a) in sub-section (1), in clause (a), after the second proviso, the following proviso shall be inserted, namely:- Provided also that no adj .....

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ral Government may make a scheme, by notification in the Official Gazette, for the purposes of making assessment of total income or loss of the assessee under sub-section (3) so as to impart greater efficiency, transparency and accountability by- (a) .....

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ntroducing a team-based assessment with dynamic jurisdiction. (3B) The Central Government may, for the purpose of giving effect to the scheme made under sub-section (3A), by notification in the Official Gazette, direct that any of the provisions of t .....

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2020. (3C) Every notification issued under sub-section (3A) and sub-section (3B) shall, as soon as may be after the notification is issued, be laid before each House of Parliament. . Clause 44 of the Bill seeks to amend section 143 of the Income-tax .....

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