Section 245Chapter 14

Faceless jurisdiction of income-tax authorities

Text as on 16 Jul 2026In force from 1 Apr 2026Official source: prsindia.org ↗ (opens in a new tab)

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#(1)

The exercise of following powers for the purposes mentioned in sub-section (2) shall be as per a Scheme made by the Central Government:––

(a) all or any of the powers and performance of all or any of the functions conferred on, or, assigned to, income-tax authorities under this Act referred to in section 241section 241; or

(b) vesting the jurisdiction with the Assessing Officer under section 242section 242; or

(d) exercise of jurisdiction in case of change of incumbency under section 244section 244.

#(2)

The purposes of the Scheme referred to in sub-section (1) shall be 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 exercise of powers and performance of functions by two or more income-tax authorities, concurrently, in respect of any area, or persons or classes of persons, or incomes or classes of income, or cases or classes of cases, with dynamic jurisdiction.

#(3)

The Central Government may, for the purpose of giving effect to the Scheme made under sub-section (1), by notification, direct that any of the provisions of this Act shall not apply or shall apply with such exceptions, modifications and adaptations as specified in such notification.

#(4)

Every notification issued under sub-sections (1) and (3) shall, as soon as may be after the notification is issued, be laid before each House of Parliament.

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