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

Union of India - Subsection

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

(x)subject to the proviso to sub-section (6), any examination or recording of the statement of the assessee or any other person (other than statement recorded in the course of survey under section 133A of the Act) shall be conducted by an income-tax authority in any unit, exclusively through video conferencing or video telephony, including use of any telecommunication application software which supports video conferencing or video telephony in accordance with the procedure laid down by the Board;