Modification of directions related to faceless schemes and e-proceedings

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....liminating person to person interface between the taxpayer and the Department to the extent technologically feasible, and provide for optimal utilisation of resources and a team-based assessment with dynamic jurisdiction. 2. Consequent to these amendments introduced in the Act, various schemes have been notified and directions issued for implementation of e-proceedings and faceless schemes, as fo....

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....mentation of these schemes and also to ensure that the schemes can operate according to the changing times. However, as per the present provisions, an express power to amend or modify the directions, upon expiry of the relevant time period is not available. 5. Therefore, it is proposed to amend the relevant provisions to provide that where any direction has been issued for the purposes of giving ....