section 245
Faceless jurisdiction of income-tax authorities
Income Tax Act 2025Tax2025570 sections23 chapters
Chapter XIV Tax administration
Statutory text
- (1) The Central Government may, by notification, make a scheme for the purposes of—
- (a) exercise of all or any of the powers and performance of all or any of the functions conferred on, or assigned to, income-tax authorities under this Act referred to in section 241;
- (b) vesting the jurisdiction with the Assessing Officer under section 242; or
- (c) exercise of power to transfer cases under section 243; or
- (d) exercise of jurisdiction in case of change of incumbency under section 244.
- (2) The scheme referred to in sub-section (1) shall be made to impart greater efficiency, transparency and accountability by—
- (a) eliminating the interface between the income-tax authority and the assessee or any other person, to the extent technologically feasible;
- (b) optimising utilisation of the resources through economies of scale and functional specialisation;
- (c) introducing a team-based exercise of powers and performance of functions by two or more income-tax authorities, concurrently, in respect of any area, or persons or classes of persons, or incomes or classes of income, or cases or classes of cases, with dynamic jurisdiction.
- (3) The Central Government may, for the purpose of giving effect to the scheme made under sub-section (1), by notification, direct that any of the provisions of this Act shall not apply or shall apply with such exceptions, modifications and adaptations as specified in such notification.
- (4) Every notification issued under sub-sections (1) and (3) shall, as soon as may be after the notification is issued, be laid before each House of Parliament.
Study data processing for this section.
PDF: pending for this language.