Faceless jurisdiction: a technology-driven, team-based framework for exercising tax powers with dynamic jurisdictional allocation.

Section 245 empowers the Central Government to notify a faceless jurisdiction scheme enabling exercise of powers and functions of income-tax authorities, vesting Assessing Officer jurisdiction, transferring cases, and addressing change of incumbency; notifications may adapt or disapply statutory provisions to implement the scheme and must be laid before Parliament. The scheme aims to increase efficiency, transparency and accountability by eliminating taxpayer interface technologically, optimising resource use through specialisation, and instituting team-based, concurrent exercise of powers with dynamic jurisdiction over defined areas, persons, incomes, or cases.

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