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

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

Union of India - Subsection

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

(e)such review units, as it may deem necessary to facilitate the conduct of faceless assessment, to perform the function of review of any variation proposed by the assessment unit (wherever it is so considered necessary by the National Faceless Assessment Centre), which includes checking whether the relevant and material evidence has been brought on record, relevant points of fact and law have been duly incorporated, the issues requiring addition or disallowance have been incorporated and such other functions as may be required for the purposes of review.

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Union of India - Subsection

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