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          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.

          <h1>Scheme-making power lets the government notify and modify tax rules to remove direct interfaces and improve efficiency.</h1> 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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