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

Union of India - Subsection

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

(a)a National Faceless Assessment Centre to facilitate the conduct of faceless assessment proceedings in a centralised manner including assigning the case selected for the purposes of faceless assessment under this section to a specific assessment unit, intimating the assessee that assessment in his case shall be completed in accordance with the provision of this section, serving a notice to the assessee under section 268(1) or 270(8), and forwarding any response of the assessee to the assessment unit;