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<h1>Section 151A empowers Central Government to establish faceless assessment scheme for income escaping assessment under sections 147-151</h1> Section 151A of the Income Tax Act, 1961 empowers the Central Government to establish a faceless assessment scheme for income escaping assessment under sections 147-151. The scheme aims to enhance efficiency, transparency and accountability by eliminating interface between tax authorities and assessees through technology, optimizing resource utilization via economies of scale and functional specialization, and implementing team-based assessments with dynamic jurisdiction. The government may modify Act provisions to implement this scheme, with directions prohibited after March 31, 2022. All notifications require parliamentary approval.