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of <h1>Income Tax Bill 2025 Clause 532 expands government power to create tax administration schemes without sunset provisions</h1> Clause 532 of the Income Tax Bill, 2025 grants the Central Government broad powers to frame schemes for tax administration efficiency, transparency, and accountability. The provision aims to eliminate taxpayer-authority interface through technology and optimize resources via functional specialization. Unlike Section 293D of the 1961 Act, which is limited to approval/registration processes, Clause 532 covers any purpose under the Act without sunset provisions. The government can modify statutory provisions through notifications to implement schemes, subject to parliamentary oversight. The clause includes transitional provisions for existing schemes under the 1961 Act. While promoting digitization and reducing corruption opportunities, concerns exist regarding the breadth of delegated power, absence of temporal limitations, and potential challenges for less technologically literate taxpayers. The provision represents significant expansion of executive scheme-making authority in tax administration.
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