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Income-tax Act, 1961

Section - 130 - Faceless jurisdiction of income-tax authorities

Faceless jurisdiction of income-tax authorities.

130. (1) The Central Government may make a scheme, by notification in the Official Gazette, for the purposes of-

(a)- exercise of all or any of the powers and performance of all or any of the functions conferred on, or, as the case may be, assigned to income-tax authorities by or under this Act as referred to in section 120; or
(b)- vesting the jurisdiction with the Assessing Officer as referred to in section 124; or
(c)- exercise of power to transfer cases under section 127; or
(d)- exercise of jurisdiction in case of change of incumbency as referred to in section 129,
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