Faceless jurisdiction for income tax authorities to eliminate direct taxpayer interface and enable team based dynamic administration. Faceless jurisdiction enables a centralized, scheme based framework for exercise of powers and functions of income tax authorities by removing or reallocating territorial and individual officer jurisdiction. The Scheme aims to eliminate direct interface between tax authorities and taxpayers, optimise resource utilisation through economies of scale and functional specialisation, and permit team based, concurrent and dynamic jurisdiction; the Central Government may issue notifications to exempt, modify or adapt Act provisions to implement the Scheme, subject to parliamentary laying.
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.
Faceless jurisdiction for income tax authorities to eliminate direct taxpayer interface and enable team based dynamic administration.
Faceless jurisdiction enables a centralized, scheme based framework for exercise of powers and functions of income tax authorities by removing or reallocating territorial and individual officer jurisdiction. The Scheme aims to eliminate direct interface between tax authorities and taxpayers, optimise resource utilisation through economies of scale and functional specialisation, and permit team based, concurrent and dynamic jurisdiction; the Central Government may issue notifications to exempt, modify or adapt Act provisions to implement the Scheme, subject to parliamentary laying.
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