Evolution of Executive Scheme-Making Powers in Indian Income Tax Law : Clause 532 of the Income Tax Bill, 2025 Vs. Section 293D of the Income-tax Act, 1961
18 July, 2025
Contents
Acts
Rules & Regulations
Summary
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Power to frame schemes expands executive authority to enable faceless, technology-driven tax administration and modify statutory application. Clause 532 grants the Central Government authority to make schemes for any purpose of the Act to enhance efficiency, transparency and accountability by ... Summary
The Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020
Power to frame schemes expands executive authority to enable faceless, technology-driven tax administration and modify statutory application.
Clause 532 grants the Central Government authority to make schemes for any purpose of the Act to enhance efficiency, transparency and accountability by eliminating taxpayer interface and optimising resources, and to issue notifications modifying the application of any provision of the Act to give effect to such schemes; it also permits amendment of schemes under the Income-tax Act, 1961 and requires that notifications be laid before each House of Parliament.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
