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CA Final · Direct Tax Laws & International Taxation · Income Tax Authorities

Under the Income-tax Act, 2025, the Central Government makes a scheme for faceless exercise of jurisdiction by income-tax authorities. Which of the following is NOT something the Act provides regarding such a scheme?

The Act does not require any approval of the Supreme Court for a faceless scheme. The Central Government makes it by notification, may modify the Act's application to implement it, aims to eliminate interface where technologically feasible, and must lay notifications before each House of Parliament.

  1. AThe scheme may be made to eliminate the interface between the authority and the assessee to the extent technologically feasible
  2. BThe Central Government may by notification direct that provisions of the Act shall not apply or apply with modifications to give effect to the scheme
  3. CEach notification must be laid before each House of Parliament as soon as may be after issue
  4. DThe scheme can take effect only after the Board obtains approval of the Supreme CourtCorrect

Explanation

Section 245 allows the Central Government to make the scheme by notification, aim at eliminating interface, optimise resources and enable team-based working. It may direct exceptions, modifications and adaptations of the Act and must lay notifications before Parliament. No Supreme Court approval is required, so that option is not provided.

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