Central Government Implements Faceless Tax Order Revision and Effect Schemes under Sections 264A and 264B for Transparency and Efficiency.
Faceless Revision of Orders under Section 264A and Faceless Effect of Orders under Section 264B allow the Central Government to implement schemes for revising and effecting tax orders without direct interaction between tax authorities and taxpayers. These schemes aim to enhance efficiency, transparency, and accountability by minimizing personal interface, optimizing resource use, and introducing team-based order revisions with dynamic jurisdiction. Notifications for these schemes must be published in the Official Gazette and presented to Parliament, with no directions issued after March 31, 2022.