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

Union of India - Subsection

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

(d)such technical units, as it may deem necessary to facilitate the conduct of faceless assessment, to perform the function of providing technical assistance which includes any assistance or advice on legal, accounting, forensic, information technology, valuation, transfer pricing, data analytics, management or any other technical matter under this Act or an agreement entered into under section 159, which may be required in a particular case or a class of cases, under this section;