Power to frame schemes enables government notification of modified application of income tax provisions to improve efficiency and transparency. Power to frame schemes authorises the Central Government to notify administrative schemes to enhance efficiency, transparency and accountability by eliminating interface with assessees and optimising resource use; notifications may provide that specified Act provisions shall not apply or shall apply with exceptions, modifications and adaptations, and prior schemes may be amended similarly; such notifications 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.
Power to frame schemes enables government notification of modified application of income tax provisions to improve efficiency and transparency.
Power to frame schemes authorises the Central Government to notify administrative schemes to enhance efficiency, transparency and accountability by eliminating interface with assessees and optimising resource use; notifications may provide that specified Act provisions shall not apply or shall apply with exceptions, modifications and adaptations, and prior schemes may be amended similarly; such notifications must be laid before each House of Parliament.
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