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CMA Final · Direct Tax Laws and International Taxation · CBDT and Other Authorities

A scheme made by the Central Government under the Income-tax Act, 2025 for faceless jurisdiction is intended to achieve greater efficiency, transparency and accountability. Which of the following is one of the specified means in the Act?

The correct means is eliminating the interface between the income-tax authority and the assessee, to the extent technologically feasible. Section 245(2) lists this along with resource optimisation and team-based dynamic jurisdiction. The Act does not remove Board directions or Parliamentary laying of notifications.

  1. AEliminating the interface between the authority and the assessee, to the extent technologically feasibleCorrect
  2. BRemoving the Board's power to issue directions
  3. CConfining each case to a single authority permanently
  4. DMaking all notifications effective without placing them before Parliament

Explanation

Section 245(2) lists eliminating the interface to the extent technologically feasible, optimising resources through economies of scale and functional specialisation, and team-based exercise of powers with dynamic jurisdiction. Single-authority permanence contradicts team-based dynamic jurisdiction. Section 245(4) requires notifications to be laid before Parliament.

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