Faceless Jurisdiction of Income-tax Authorities Scheme, 2022
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....and (2) of section 130 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby makes the following Scheme, namely:- 1. Short title and commencement.- (1) This Scheme may be called the Faceless Jurisdiction of Income-tax Authorities Scheme, 2022. (2) It shall come into force with effect from the date of its publication in the Official Gazette. 2. Definitions.....
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....er the Act as referred to in section 120 of the Act; or (b) vesting the jurisdiction with the Assessing Officer as referred to in section 124 of the Act, shall be in a faceless manner, through automated allocation, in accordance with and to the extent provided in-- (i) section 144B of the Act with reference to making faceless assessment of total income or loss of assessee; (ii....
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