Faceless jurisdiction: central government may establish a scheme to eliminate direct interface and enable team-based tax adjudication. The Central Government may notify a scheme establishing faceless jurisdiction for income-tax authorities to exercise powers and perform functions, including vesting jurisdiction with Assessing Officers, transferring cases, and addressing change of incumbency; the scheme aims to eliminate direct interface, optimise resources, and permit team-based concurrent exercise of powers with dynamic jurisdiction. The Government may notify modifications or exceptions to Act provisions to implement the scheme, and such notifications must be laid before both Houses of Parliament.