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CS Executive · Tax Laws and Practice · Direct Tax at a Glance

Under the faceless jurisdiction provisions of the Income-tax Act, 2025, which statement about the scheme is correct?

The faceless scheme is made by the Central Government by notification to impart efficiency, transparency and accountability, including by eliminating the interface with the assessee to the extent technologically feasible. Notifications issued under it must be laid before each House of Parliament.

  1. AThe scheme is made by the Board by an internal circular and is never placed before Parliament
  2. BThe scheme aims to eliminate the interface between the authority and the assessee to the extent technologically feasible, and notifications under it must be laid before each House of ParliamentCorrect
  3. CThe scheme prohibits team-based exercise of powers by two or more authorities
  4. DThe scheme can be made only for transferring cases and not for assigning jurisdiction to the Assessing Officer

Explanation

The Central Government makes the scheme by notification, aiming to eliminate the interface to the extent technologically feasible. It may also provide for team-based exercise of powers with dynamic jurisdiction, which rules out the third option. The scheme covers vesting of jurisdiction in the Assessing Officer as well as transfer of cases, and the notifications must be laid before each House of Parliament.

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