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

Which statement about the faceless jurisdiction scheme made by the Central Government under the Income-tax Act, 2025 is correct?

The scheme may introduce team-based exercise of powers and functions by two or more income-tax authorities concurrently, with dynamic jurisdiction. The other statements are wrong because the scheme aims to eliminate interface, may modify the Act by notification, and its notifications must be laid before Parliament.

  1. AThe scheme may provide for team-based exercise of powers by two or more authorities concurrently, with dynamic jurisdictionCorrect
  2. BThe scheme cannot modify any provision of the Act
  3. CNotifications under it need not be laid before Parliament
  4. DThe scheme must retain a personal interface between the assessee and the authority

Explanation

Section 245(2)(c) allows team-based exercise of powers by two or more authorities concurrently with dynamic jurisdiction. Section 245(3) allows modifications of the Act's provisions. Section 245(4) requires notifications to be laid before each House of Parliament. Section 245(2)(a) aims to eliminate the interface to the extent technologically feasible.

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