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[Cites 0, Cited by 0] [Section 273(3)] [Section 273] [Entire Act]

Union of India - Subsection

Section 273(3)(b) in The Income Tax Act, 2025

(b)such assessment units, as it may deem necessary to conduct the faceless assessment, to perform the function of making assessment, which includes analysis of the material furnished by the assessee or any other person, identification of points or issues material for the determination of any liability (including refund) under this Act, seeking information or clarification on points or issues so identified, determination of any variation prejudicial to the assessee, and such other functions as may be required for the purposes of making faceless assessment;