Income Tax Bill 2025: Clause 245 Introduces Faceless Jurisdiction for Tax Authorities to Improve Efficiency and Transparency.

Clause 245 of the Income Tax Bill, 2025, establishes a faceless jurisdiction for income-tax authorities, governed by a Scheme from the Central Government. It allows for the exercise of powers and functions by income-tax authorities, including jurisdiction assignment to Assessing Officers and case transfers. The Scheme aims to enhance efficiency, transparency, and accountability by minimizing direct interactions between authorities and taxpayers, optimizing resources, and implementing team-based operations. The Central Government can modify the application of the Act's provisions to support this Scheme, with all notifications being presented to Parliament.