Section 151A: Faceless assessment of income escaping assessment. - (1) The Central Government may make a scheme, by notification in the Official Gazette, for the purposes of assessment, reassessment or re-computation under section 147 or issuance of notice under section 148 or sanction for issue of such notice under section 151, so as to impart greater efficiency, transparency and accountability by

Q: What does Section 151A of The Taxation Laws (Amendment) Act, 2021 (TTLAA) deal with?

Section 151A TTLAA pertains to "Faceless assessment of income escaping assessment. - (1) The Central Government may make a scheme, by notification in the Official Gazette, for the purposes of assessment, reassessment or re-computation under section 147 or issuance of notice under section 148 or sanction for issue of such notice under section 151, so as to impart greater efficiency, transparency and accountability by". It is part of the The Taxation Laws (Amendment) Act, 2021, a legislation enacted by the Parliament of India. Section 151A of The Taxation Laws (Amendment) Act, 2021 (TTLAA) governs faceless assessment of income escaping assessment. - (1) The Central Government may make a scheme, by notification in the Official Gazette, for the purposes of assessment, reassessment or re-computation under section 147 or issuance of notice under section 148 or sanction for issue of such notice under section 151, so as to impart greater efficiency, transparency and accountability by. As verified on 19 May 2026.

Q: Is Section 151A TTLAA still in force?

Yes, Section 151A of the The Taxation Laws (Amendment) Act, 2021 is currently in force across the Republic of India.

Q: What is धारा 151A TTLAA?

धारा 151A TTLAA is the Devanagari Hindi reference for Section 151A of the The Taxation Laws (Amendment) Act, 2021. Section 151A of The Taxation Laws (Amendment) Act, 2021 (TTLAA) governs faceless assessment of income escaping assessment. - (1) The Central Government may make a scheme, by notification in the Official Gazette, for the purposes of assessment, reassessment or re-computation under section 147 or issuance of notice under section 148 or sanction for issue of such notice under section 151, so as to impart greater efficiency, transparency and accountability by. As verified on 19 May 2026.

Q: What is Dhara 151A TTLAA?

Dhara 151A TTLAA is the Roman Hindi reference for Section 151A of the The Taxation Laws (Amendment) Act, 2021. "Dhara" means "Section" in Hindi. Section 151A of The Taxation Laws (Amendment) Act, 2021 (TTLAA) governs faceless assessment of income escaping assessment. - (1) The Central Government may make a scheme, by notification in the Official Gazette, for the purposes of assessment, reassessment or re-computation under section 147 or issuance of notice under section 148 or sanction for issue of such notice under section 151, so as to impart greater efficiency, transparency and accountability by. As verified on 19 May 2026.

Q: How to cite Section 151A of The Taxation Laws (Amendment) Act, 2021?

Cite as: "Section 151A, The Taxation Laws (Amendment) Act, 2021 (TTLAA)" in legal briefs. For academic writing, use the BlueBook format: The Taxation Laws (Amendment) Act, 2021, § 151A (India).

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eliminating the interface between the income-tax authority and the assessee or any other person to the extent technologically feasible;

optimising utilisation of the resources through economies of scale and functional specialisation;

introducing a team-based assessment, reassessment, re-computation or issuance or sanction of notice with dynamic jurisdiction.

(2)

The Central Government may, for the purpose of giving effect to the scheme made under sub-section (1), by notification in the Official Gazette, direct that any of the provisions of this Act shall not apply or shall apply with such exceptions, modifications and adaptations as may be specified in the notification:

Provided that no direction shall be issued after the 31st day of March, 2022.

(3)

Every notification issued under sub-section (1) and sub-section (2) shall, as soon as may be after the notification is issued, be laid before each House of Parliament.";

(XXVII) after section 157, the following section shall be inserted with effect from the 1st day of November, 2020, namely:-