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

Which of the following is a stated objective of the faceless jurisdiction scheme that the Central Government may notify under section 245 of the Income-tax Act, 2025?

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 economies of scale and functional specialisation, and team-based exercise of powers by two or more authorities with dynamic jurisdiction.

  1. AEliminating the interface between the income-tax authority and the assessee, to the extent technologically feasibleCorrect
  2. BAbolishing the powers of the Board over income-tax authorities
  3. CRemoving all territorial jurisdiction so that only one authority handles every case
  4. DEnsuring every case is handled by a single authority acting alone

Explanation

Section 245(2) requires the scheme to impart efficiency, transparency and accountability by eliminating the interface to the extent technologically feasible, optimising resources, and introducing team-based exercise of powers by two or more authorities with dynamic jurisdiction. The other options are not stated and the last contradicts the team-based approach.

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