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

Under section 245 of the Income-tax Act, 2025, a scheme for faceless jurisdiction is made to impart greater efficiency, transparency and accountability. Which of the following is one of the means specified for this?

The scheme aims to eliminate the interface between the income-tax authority and the assessee, to the extent technologically feasible. Section 245(2) also lists optimising resources through functional specialisation and team-based concurrent exercise of powers, so a single-authority limit or self-selection of officers is not provided.

  1. AEliminating the interface between the income-tax authority and the assessee, to the extent technologically feasibleCorrect
  2. BPermitting assessees to select their own jurisdictional Assessing Officer
  3. CReplacing the Board with a single national authority
  4. DLimiting each case to exactly one income-tax authority at a time

Explanation

Section 245(2) lists eliminating the interface to the extent technologically feasible, optimising resources through economies of scale and functional specialisation, and a team-based exercise of powers by two or more authorities concurrently with dynamic jurisdiction. Limiting a case to one authority contradicts the team-based approach.

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