1.

Which of the following statements is not correct about the faceless penalty scheme implemented by the IT Department?

A. The provisions have been introduced under the Finance Act, 1961
B. The act aims to optimize the use of resources through economies of scale
C. This scheme will work under National e-Assessment Center (NEAC)
D. Headquarter of NEAC is located in Delhi
Answer» B. The act aims to optimize the use of resources through economies of scale


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