Faceless rectification, amendments and issuance of notice or intimation - Section 157A

Faceless rectification: enables electronic correction and amendment processes reducing direct taxpayer-authority interface and enabling team-based jurisdiction.

Section 157A authorises the Central Government to notify a scheme for faceless rectification, electronic amendment of orders and issuance of notices of demand or intimations of loss, enabling rectification of mistakes apparent from record and other amendments via a team-based, technology-enabled mechanism that eliminates direct interface, optimises resources and creates dynamic jurisdiction. The Government may notify adaptations or exceptions to Act provisions to implement the scheme, and such notifications must be laid before Parliament as a procedural safeguard.