Faceless approval or registration enables electronic tax approvals, removing direct taxpayer interface and allowing scheme-based procedural modifications. Central Government may make a scheme for faceless approval or registration by income-tax authorities to impart efficiency, transparency and accountability by eliminating direct interface between taxpayers and authorities, optimising resource use, and introducing team-based grants with dynamic jurisdiction. The Government may notify that specified provisions of the Act shall not apply or shall apply with exceptions, modifications or adaptations to give effect to the scheme, and such notifications are to be laid before each House of Parliament.