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[Cites 0, Cited by 0] [Section 144B(7)] [Section 144B] [Entire Act]

Union of India - Subsection

Section 144B(7)(xi) in Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020

(xi)the Board shall establish suitable facilities for video conferencing or video telephony including telecommunication application software which supports video conferencing or video telephony at such locations as may be necessary, so as to ensure that the assessee, or his authorised representative, or any other person is not denied the benefit of faceless assessment merely on the consideration that such assessee or his authorised representative, or any other person does not have access to video conferencing or video telephony at his end;