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[Cites 0, Cited by 0] [Section 144B(3)] [Section 144B] [Entire Act]

Union of India - Subsection

Section 144B(3)(vi) in Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020

(vi)review units, as it may deem necessary to facilitate the conduct of faceless assessment, to perform the function of review of the draft assessment order, which includes checking whether the relevant and material evidence has been brought on record, whether the relevant points of fact and law have been duly incorporated in the draft order, whether the issues on which addition or disallowance should be made have been discussed in the draft order, whether the applicable judicial decisions have been considered and dealt with in the draft order, checking for arithmetical correctness of variations proposed, if any, and such other functions as may be required for the purposes of review.