Faceless collection of information - Section 135A - Income Tax - Ready Reckoner - Income Tax

Faceless collection of information - Section 135A The Central Government may make a scheme, by notification in the Official Gazette, for the purposes of calling for information under section 133 , collecting certain information under section 133B , or calling for information by prescribed income-tax authority under section 133C , or exercise of power to inspect register of companies under section 134 , or exercise of power of Assessing Officer under section 135 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 exercise of powers, including to call for, or collect, or process, or utilise, the information, with dynamic jurisdiction. [ Section 135A(1) ] The Central Government may, for the purpose of giving effect to the scheme made under section 135A(1), by notification in the Official Gazette, direct that any of the provisions of this Act shall not apply or shall apply with such exceptions, modifications and adaptations as may be specified in the notification: However, no such direction shall be issued after the 31st day of March, 2022. The Central Government may amend any direction, issued under this sub-section on or before the 31st day of March, 2022, by notification in the Official Gazette. [ Section 135A(2) ] Every notification issued under section 135A(1) and (2) shall, as soon as may be after the notification is issued, be laid before each House of Parliament. [ Section 135A(3) ]