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of <h1>Faceless Rectification Scheme in Section 157A Aims to Boost Tax Efficiency and Transparency, Minimizing Direct Taxpayer Interaction</h1> Section 157A outlines a scheme for faceless rectification, amendments, and issuance of notices or intimations under the Income Tax Act. The scheme aims to enhance efficiency, transparency, and accountability by minimizing direct interaction between tax authorities and taxpayers, optimizing resource use, and employing a team-based approach for rectifications and notices. The Central Government is empowered to modify or exempt certain provisions to implement this scheme effectively, with notifications to be issued by March 31, 2022. All notifications must be presented before Parliament for review.
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