Faceless Jurisdiction of Income-tax Authorities Scheme, 2022

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..... on 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 Income-tax Authorities Scheme, 2022. (2) It shall come into force with effect from the date of its publication in the Official Gazette. 2. Definitions. (1) In this Scheme .....

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..... section 120 of the Act; or (b) vesting the jurisdiction with the Assessing Officer as referred to in section 124 of the Act, shall be in a faceless manner, through automated allocation, in accordance with and to the extent provided in (i) section 144B of the Act with reference to making faceless assessment of total income or loss of assessee; (ii) the Faceless Appeal Scheme, 2021 .....

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..... e e-Settlement Scheme, 2021 notified under sub-sections (11) and (12) of section 245D of the Act with reference to the settlement of pending applications by the interim Board; (vi) the e-advance rulings Scheme, 2022 notified under sub-sections (9) and (10) of section 245R of the Act with reference to dispute resolution for persons or class of persons, as specified by the Board, who may .....

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