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of <h1>Central Government to Launch Faceless Revision Scheme Under Sections 263 and 264 of Income-tax Act</h1> The Central Government may establish a faceless revision scheme for orders under sections 263 or 264 of the Income-tax Act to enhance efficiency, transparency, and accountability by minimizing direct interaction between tax authorities and taxpayers, optimizing resource use, and implementing team-based revisions with dynamic jurisdiction. The government can also modify or exempt certain provisions of the Act to implement this scheme, provided no such directions are issued after March 31, 2022. All notifications issued under this scheme must be presented before both Houses of Parliament promptly after issuance.
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