Section 142B in Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020
142B. Faceless inquiry or Valuation. - (1) The Central Government may make a scheme, by notification in the Official Gazette, for the purposes of issuing notice under sub-section (1) or making inquiry before assessment under sub-section (2), or directing the assessee to get his accounts audited under sub-section (2A) of section 142, or estimating the value of any asset, property or investment by a Valuation Officer under section 142A, so as to impart greater efficiency, transparency and accountability by-
(a)eliminating the interface between the income-tax authority or Valuation Officer and the assessee or any person to the extent technologically feasible;(b)optimising utilisation of the resources through economies of scale and functional specialisation;(c)introducing a team-based issuance of notice or making of enquiries or issuance of directions or valuation with dynamic jurisdiction.(2)The Central Government may, for the purpose of giving effect to the scheme made under sub-section (1), by notification in the Official Gazette, direct that any of the provisions of this Act shall not apply or shall apply with such exceptions, modifications and adaptations as may be specified in the notification:Provided that no direction shall be issued after the 31st day of March, 2022.(3)Every notification issued under sub-section (1) and sub-section (2) shall, as soon as may be after the notification is issued, be laid before each House of Parliament.";(XXIII)in section 143, with effect from the 1st day of April, 2021,-(i)in sub-section (3B), in the proviso, for the figures "2022", the figures "2021" shall be substituted;(ii)after sub-section (3C), the following sub-section shall be inserted, namely:-(3D)Nothing contained in sub-section (3A) and sub-section (3B) shall apply to the assessment made under sub-section (3) or under section 144, as the case may be, on or after the 1st day of April, 2021.";(XXIV)after section 144A, the following section shall be inserted with effect from the 1st day of April, 2021, namely:-
