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

Under the Income-tax Act, 2025, which statement about a scheme for faceless jurisdiction of income-tax authorities is correct?

The Central Government may make the faceless scheme by notification, and every such notification must be laid before each House of Parliament. The Income-tax Act, 2025 aims to eliminate interface with the assessee to the extent technologically feasible, so personal appearance and assessee consent are not required.

  1. AThe Central Government may make it by notification, and each such notification must be laid before each House of ParliamentCorrect
  2. BThe Board alone makes it, with no need to place it before Parliament
  3. CIt can only be made with the consent of each assessee
  4. DIt must always require personal appearance before the authority

Explanation

The Central Government makes the scheme by notification to eliminate interface to the extent technologically feasible and to introduce team-based working. Notifications under it must be laid before each House of Parliament. Personal appearance and assessee consent are not required.

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