Income-tax Act, 1961

Faceless assessment of income escaping assessment.

151A. (1) The Central Government may make a scheme, by notification in the Official Gazette, for the purposes of assessment, reassessment or re-computation under section 147 or issuance of notice under section 148 or conducting of enquiries or issuance of show-cause notice or passing of order under section 148A or sanction for issue of such notice under section 151, so as to impart greater efficiency, transparency and accountability by-

(a)	-	eliminating the interface between the income-tax authority and the assessee or any other person to the extent technologically feasible;
(b)	-	optimising utilisation of the resources through economies of scale and functional specialisation;
(c)	-	introducing a team-based assessment, reassessment, re-computation or issuance or sanction of notice with dynamic jurisdiction.

(2) The Central Government may, for the purpose of giving effect to the scheme made under sub-section (1), by notification in the Official Gazette, direct that any of the provisions of this Act shal .... To read the full section download the app from Google Play store