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

Under the Income-tax Act, 2025, a scheme for faceless jurisdiction of income-tax authorities is made by whom, and what must happen to the notification of the scheme?

The Central Government makes the faceless jurisdiction scheme by notification. Every such notification must, as soon as may be after it is issued, be laid before each House of Parliament, not just one House, and not by Board circular.

  1. AThe Central Government by notification; it must be laid before each House of Parliament as soon as may beCorrect
  2. BThe Board by circular; it needs no further step
  3. CThe Chief Commissioner by order; it must be published in the Gazette only
  4. DThe Central Government by notification; it is laid before the Lok Sabha only

Explanation

Section 245(1) lets the Central Government make the scheme by notification, and section 245(4) requires every notification to be laid before each House of Parliament as soon as may be. The other options name a wrong maker or a single House.

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