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[Cites 0, Cited by 0] [Section 4(1)] [Section 4] [Entire Act]

Union of India - Subsection

Section 4(1)(iv) in Faceless Assessment Scheme, 2019

(iv)verification units, as it may deem necessary to facilitate the conduct of e-assessment, to perform the function of verification, which includes enquiry, cross verification, examination of books of accounts, examination of witnesses and recording of statements, and such other functions as may be required for the purposes of verification.