Section 144B(3)(v) in Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020
(v)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 which may be required in a particular case or a class of cases, under this section; and