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of <h1>Central Government may notify faceless scheme for notices, audits under Section 142 and valuations under Section 142A</h1> The Central Government is empowered to notify a scheme enabling faceless issuance of notices, inquiries, directions for audit under section 142 and valuations under section 142A to enhance efficiency, transparency and accountability by eliminating direct interface where technologically feasible, pooling resources and using team-based, dynamically jurisdictional processes. For implementing the scheme, the Government may notify exclusions, exceptions or adaptations of any Act provisions, subject to a prohibition on issuing such directions after 31 March 2022. All such notifications must be laid before both Houses of Parliament as soon as practicable.
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