Scheme-making power lets the government notify and modify tax rules to remove direct interfaces and improve efficiency. The Central Government may, by notification, make schemes to improve efficiency, transparency and accountability by eliminating interface with assessees where technologically feasible and optimising resource utilisation; such notifications may exclude or modify application of any provisions of the Act as specified, permit amendment of prior interface-eliminating schemes, and must be laid before each House of Parliament.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Scheme-making power lets the government notify and modify tax rules to remove direct interfaces and improve efficiency.
The Central Government may, by notification, make schemes to improve efficiency, transparency and accountability by eliminating interface with assessees where technologically feasible and optimising resource utilisation; such notifications may exclude or modify application of any provisions of the Act as specified, permit amendment of prior interface-eliminating schemes, and must be laid before each House of Parliament.
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