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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24 October 2026
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