Section 2(1)(xva) in Faceless Assessment Scheme, 2019
(xva)[ "eligible assessee" shall have the same meaning as assigned to in clause (b) of subsection (15) of section 144C of the Act;] [Inserted by Notification No. S.O. 741(E)., dated 17.2.2021 (w.e.f. 12.9.2019).]