NRIs Not Exempted From Mandatory Faceless Procedure: Telangana High Court

The Telangana High Court ruled that Non-Resident Indians (NRIs) are exempt from the mandatory faceless assessment procedure under the Income Tax Act, considering the practical difficulties faced by NRIs in complying with this requirement. The court recognized the unique challenges NRIs face and directed the tax authorities to provide alternative mechanisms for tax compliance. This ruling offers relief to NRIs, ensuring that tax compliance processes are adapted to accommodate their specific circumstances.