Income Tax Act Section 120: Clarifying Assessing Officer Jurisdiction and Streamlining Faceless Assessments for Efficiency and Transparency.

Section 120(1) (2) and (5) of the Income-Tax Act, 1961 - Jurisdiction of Income tax Authorities - Jurisdiction to exercise of power of Assessing officer (AO) - Jurisdiction to conduct of Faceless Assessment proceedings - Notification .....

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