Faceless information collection enables governmental notifications to modify procedural application and institute team-based information calls under income-tax law Section 135A empowers the Central Government to frame a scheme for faceless calling, collection and processing of information under specified income-tax provisions to eliminate direct interface, optimise resources and enable team-based, dynamic jurisdiction. To give effect to the scheme, the Government may notify that certain Act provisions shall not apply or shall apply with exceptions, modifications or adaptations, and any 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.
Faceless information collection enables governmental notifications to modify procedural application and institute team-based information calls under income-tax law
Section 135A empowers the Central Government to frame a scheme for faceless calling, collection and processing of information under specified income-tax provisions to eliminate direct interface, optimise resources and enable team-based, dynamic jurisdiction. To give effect to the scheme, the Government may notify that certain Act provisions shall not apply or shall apply with exceptions, modifications or adaptations, and any such notifications must be laid before each House of Parliament.
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