Section 4(1)(v) in Faceless Assessment Scheme, 2019
(v)technical units, as it may deem necessary to facilitate the conduct of e-assessment, to perform the function of providing technical assistance which includes any assistance or advice on legal, accounting, forensic, information technology, valuation, [audit,] [Inserted by Notification No. S.O. 2745(E), dated 13.8.2020.] 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 Scheme; and