The Central Board of Direct Taxes (CBDT) has introduced the Faceless Jurisdiction of Income Tax Authorities Scheme, 2022. This new scheme, effective from its publication date, aims to conduct income tax assessments, appeals, and penalty proceedings in a 'faceless' manner. It utilises automated allocation, powered by technology like AI and machine learning, to assign cases randomly and optimise resource use.
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 28th March, 2022
S.O. 1400(E).In exercise of the powers conferred by sub-sections (1) and (2) of section 130 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby makes the following Scheme, namely:-
1. Short title and commencement.
(1) This Scheme may be called the Faceless Jurisdiction of Incometax Authorities Scheme, 2022.
(2) It shall come into force with ef
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FAQ :
It is a scheme notified by the CBDT that allows income tax authorities to exercise their powers and perform functions in a faceless manner, using automated allocation.
The scheme came into force on the date of its publication in the Official Gazette.
Cases are allocated through an 'automated allocation' process, which uses technological tools, including artificial intelligence and machine learning, for randomised assignment.
The scheme covers faceless assessment of total income, disposal of appeals, imposition of penalties, e-verification, e-settlement, and e-advance rulings.
The purpose of automated allocation is to optimise the use of resources by randomly assigning cases using suitable technological tools.