Section 245: faceless jurisdiction of income-tax authorities

What the scheme can cover

The Central Government may, by notification, make a scheme for exercising all or any of the powers and functions of income-tax authorities under Section 241, vesting jurisdiction with the Assessing Officer under Section 242, transferring cases under Section 243, and exercising jurisdiction on change of incumbency under Section 244.

Objectives of the scheme

The scheme must be designed to impart greater efficiency, transparency and accountability by:

• Eliminating the interface between the income-tax authority and the assessee (or any other person), to the extent technologically feasible
• Optimising resource use through economies of scale and functional specialisation
• Introducing team-based, concurrent exercise of powers by two or more income-tax authorities over an area, persons, income or cases, with dynamic jurisdiction

Power to modify the Act, and Parliamentary oversight

To give effect to the scheme, the Central Government may, by notification, direct that any provision of the Act shall not apply, or shall apply with specified exceptions, modifications and adaptations.

Every notification issued under this section must be laid before each House of Parliament as soon as may be after it is issued.

Frequently asked questions