Faceless collection of information enables a notification scheme to call or collect tax information and modify Act provisions. A notification-based scheme empowers the Central Government to call for or collect information under specified income-tax provisions to eliminate taxpayer interface where feasible, optimise resources through economies of scale and functional specialisation, and enable team-based exercise of powers with dynamic jurisdiction; the Government may notify exceptions, modifications or adaptations to other provisions of the Act to give effect to the scheme, and must lay such notifications before each House of Parliament promptly.
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 collection of information enables a notification scheme to call or collect tax information and modify Act provisions.
A notification-based scheme empowers the Central Government to call for or collect information under specified income-tax provisions to eliminate taxpayer interface where feasible, optimise resources through economies of scale and functional specialisation, and enable team-based exercise of powers with dynamic jurisdiction; the Government may notify exceptions, modifications or adaptations to other provisions of the Act to give effect to the scheme, and must lay such notifications before each House of Parliament promptly.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.