Section 532
Section 532: power to frame schemes
Section 532 is the enabling provision behind faceless and technology-driven administration under the Income-tax Act, 2025: it lets the Central Government notify schemes aimed at greater efficiency, transparency and accountability, and adapt the Act's own provisions where needed to give effect to those schemes.
Purpose of a scheme under Section 532
The Central Government may, by notification, make a scheme for any of the purposes of the Act, so as to impart greater efficiency, transparency and accountability by:
- Eliminating the interface with the assessee or any other person, to the extent technologically feasible
- Optimising utilisation of resources through economies of scale and functional specialisation
Modifying the Act to give effect to a scheme
For giving effect to a scheme made under sub-section (1), the Central Government may, by notification, direct that any provision of this Act shall not apply, or shall apply with such exceptions, modifications and adaptations as specified in the notification.
Carrying forward schemes made under the 1961 Act
Where a scheme had been notified under the Income-tax Act, 1961 with a view to eliminating interface with the assessee or any other person, the Central Government may, by notification, amend or modify that scheme under sub-section (1), and sub-section (2) applies accordingly.
Parliamentary oversight
Every notification issued under sub-sections (1), (2) and (3) must be laid before each House of Parliament, as soon as may be after it is issued.
Frequently asked questions
What is the purpose of a scheme framed under Section 532?
To impart greater efficiency, transparency and accountability - by eliminating the interface with the assessee where technologically feasible, and by optimising resource use through economies of scale and functional specialisation.
Can the Central Government override other provisions of the Act to implement a scheme?
Yes - Section 532(2) lets the Central Government direct, by notification, that any provision of the Act shall not apply, or shall apply with exceptions, modifications and adaptations, to give effect to a scheme.
Are notifications issued under Section 532 reviewed by Parliament?
Yes - every notification issued under Section 532(1), (2) or (3) must be laid before each House of Parliament.
Related sections
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Talk to our tax team about this sectionLast updated 9 September 2026