⭐ Important points (exam-critical)
- ⭐Faceless assessment, faceless appeal — most assessments now under this scheme.
- ⭐Sec 147 (post-Finance Act 2021) — incriminating material / Sec 148A enquiry mandatory.
- ⭐Vivad se Vishwas: amnesty schemes for pending disputes — latest 2024 version active.
- ⭐Sec 270A — penalty for under-reporting (50%) and mis-reporting (200%).
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