Faceless Assessment Section 144B was introduced by the Finance Act, 2020. According to this section: The Central Government shall notify a faceless assessment scheme. Assessment shall be carried out through electronic mode. Multiple specialized units shall be involved. No personal appearance is required unless permitted through video conferencing. All communications must be through the designated portal. This section ensures that assessments are conducted in a standardized an

1.    Introduction The Equalization Levy is a direct tax introduced by India to tax income accruing to non-resident companies from digital transactions with Indian customers or users, where the non-resident does not have a permanent establishment (PE) in India. It is contained in Chapter VIII of the Finance Act, 2016, and related rules, rather than the Income Tax Act, 1961, itself, but interacts with it via Section 10(50). 2.     Objective Tax digital transactions where the i