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February 4, 2023

Modification of directions related to faceless schemes and e-proceedings-Budget 2023

by CA Shivam Jaiswal in Budget, Income Tax

Modification of directions related to faceless schemes and e-proceedings-Budget 2023

The Central Government has undertaken a number of measures to make the processes under the Act, electronic, by eliminating person to person interface between the taxpayer and the Department to the extent technologically feasible, and provide for optimal utilisation of resources and a team-based assessment with dynamic jurisdiction.

Consequent to these amendments introduced in the Act, various schemes have been notified and directions issued for implementation of e-proceedings and faceless schemes, as follows:

SI. No.SectionScheme
1.135Ae-Verification Scheme, 2021
2.245MAe-Dispute Resolution Scheme, 2022
3.245Re-advance rulings Scheme, 2022
4.250Faceless Appeal Scheme, 2021
5.275Faceless Penalty Scheme, 2022

While introducing these amendments in the relevant provisions, time limitations were also incorporated into the statute for issuing directions, with an intent to implement these reforms in a timely manner. These time limits in case of each provision are as below:

SI. No.SchemeSection

Adjustments may be required to be made to the directions issued under these provisions, in order to overcome any issues arising in their implementation of these schemes and also to ensure that the schemes can operate according to the changing times. However, as per the present provisions, an express power to amend or modify the directions, upon expiry of the relevant time period is not available.

Therefore, it is proposed to amend the relevant provisions to provide that where any direction has been issued for the purposes of giving effect to the scheme under that section before the expiry of limitation, i.e., 31st March, 2022 or 31st March, 2023, as the case may be, the Central Government may, amend such direction at any time by notification in the Official Gazette.

These amendments will take effect from the lst day of April, 2022 for sections 135A, 250 and 274, and for sections 245MA and 245R, these amendments will take effect from the 1st day of April, 2023.

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