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**Report: Analysis of the Faceless Jurisdiction of Income tax Authorities Scheme, 2022**
**1. Executive Summary:**
This report analyzes the "Faceless Jurisdiction of Income tax Authorities Scheme, 2022," as notified by the Ministry of Finance (Department of Revenue) on March 28, 2022. This scheme, established under Section 130 of the Income-tax Act, 1961, aims to conduct income tax authority functions in a faceless manner through automated allocation. The key finding is the comprehensive scope of the scheme, encompassing various income tax processes like assessment, appeals, penalties, verification, settlement, and advance rulings, all operating without direct physical interaction. This shift aims to optimize resource use and introduce transparency through technology.
**2. Introduction:**
This report provides an informative analysis of the "Faceless Jurisdiction of Income tax Authorities Scheme, 2022," based solely on the content of the provided policy notification. The purpose is to outline the scheme's objectives, key provisions, and implications for affected parties based on the information explicitly presented in the document.
**3. Policy Overview:**
This is a *New Policy*.
* **Core Objective(s):** The core objective, as stated in the policy, is to exercise powers and perform functions conferred on or assigned to income tax authorities under the Income-tax Act, 1961, in a "faceless manner." This involves automated allocation of cases. The scheme also aims to vest jurisdiction with the Assessing Officer in a faceless manner.
**4. Background and Rationale:**
* **Rationale:** The policy addresses the need for greater efficiency, transparency, and accountability in income tax proceedings. By implementing a faceless system using automated allocation and technology like AI and machine learning, the scheme likely aims to reduce opportunities for corruption, minimize physical interaction between taxpayers and tax authorities, and optimize the use of departmental resources. This is inferred from the emphasis on "automated allocation" and "faceless manner."
**5. Key Provisions:**
The "Faceless Jurisdiction of Income tax Authorities Scheme, 2022" establishes the following key provisions:
* **Faceless Operations:** The scheme mandates that the exercise of powers and performance of functions of income tax authorities, as well as the vesting of jurisdiction with the Assessing Officer, be conducted in a faceless manner.
* **Automated Allocation:** The scheme introduces an "automated allocation" system using algorithms, AI, and machine learning for randomized case allocation. This intends to optimize resource utilization.
* **Scope of Application:** The scheme applies to several key areas of income tax administration:
* Faceless assessment of total income or loss (Section 144B of the Act).
* Faceless appeals (Faceless Appeal Scheme, 2021).
* Faceless penalties (Faceless Penalty Scheme, 2021).
* e-Verification (e-Verification Scheme, 2021).
* e-Settlement of pending applications (e-Settlement Scheme, 2021).
* e-advance rulings (e-advance rulings Scheme, 2022).
* **Legal Basis:** The scheme is enacted under subsections 1 and 2 of section 130 of the Income-tax Act, 1961 (43 of 1961).
* **Definitions:** The scheme defines "Act" as the Income-tax Act, 1961, and "automated allocation" as the algorithm-based randomized allocation of cases using technological tools.
**6. Target Audience and Stakeholders:**
Based on the text, the target audience and stakeholders include:
* Taxpayers (assessees) whose income or loss is being assessed.
* Appellants who file appeals related to income tax matters.
* Individuals or entities subject to penalties under the Income-tax Act.
* Individuals or entities from whom information is sought through e-verification.
* Applicants seeking settlement of pending applications.
* Persons opting for dispute resolution under Chapter XIXAA of the Act.
* Income tax authorities and officers.
**7. Implementation Aspects (Inferred):**
* **Responsible Agency:** The Central Board of Direct Taxes (CBDT), under the Department of Revenue (Ministry of Finance), is the responsible agency for implementing and overseeing the scheme.
* **Timelines and Procedures:** The scheme came into force on the date of its publication in the Official Gazette (March 28, 2022). The specific procedures for each area (assessment, appeals, etc.) are governed by the respective schemes referenced within the notification (e.g., Faceless Appeal Scheme, 2021). The allocation of cases will be governed by the automated allocation system.
**8. Expected Outcomes / Impact:**
The likely intended outcomes of the "Faceless Jurisdiction of Income tax Authorities Scheme, 2022" include:
* **Increased Efficiency:** Streamlined processes and faster resolution of tax matters through automated allocation.
* **Enhanced Transparency:** Reduced physical interaction minimizing potential for discretion or corruption.
* **Improved Resource Utilization:** Optimized allocation of resources through technology and AI.
* **Greater Accountability:** Easier tracking and monitoring of cases.
* **Reduced Taxpayer Burden:** More convenient and less time-consuming interactions with the tax department.
**9. Conclusion:**
The "Faceless Jurisdiction of Income tax Authorities Scheme, 2022" represents a significant step towards modernizing and streamlining income tax administration in India. By leveraging technology and automation, the scheme aims to create a more efficient, transparent, and taxpayer-friendly system. The shift to faceless processes across various key areas, including assessment, appeals, and penalties, is expected to have a far-reaching impact on both taxpayers and tax authorities. This scheme marks a notable effort to modernize tax administration and promote greater efficiency and fairness within the system.
Key Entities Referenced
Income-tax Act, 1961: An act referred to for defining various aspects of the scheme.
Central Board of Direct Taxes: The department issuing the notification.
Faceless Jurisdiction of Income tax Authorities Scheme, 2022: The name of the scheme introduced in the notification.
Faceless Appeal Scheme, 2021: A scheme notified under subsections 6B and 6C of section 250 of the Act with reference to the disposal of appeals.
Faceless Penalty Scheme, 2021: A scheme notified under subsections 2A and 2B of section 274 of the Act with reference to imposition of penalty under Chapter XXI of the Act.
eVerification Scheme, 2021: A scheme notified under subsections 1 and 2 of section 135A of the Act with reference to the calling for of information under section 133 of the Act, collecting certain information under section 133B of the Act, or calling for information by prescribed authority under section 133C of the Act, or exercise of power to inspect register of companies under section 134, or exercise of power of Assessing Officer under section 135 of the Act.
eSettlement Scheme, 2021: A scheme notified under subsections 11 and 12 of section 245D of the Act with reference to the settlement of pending applications by the interim Board.
eadvance rulings Scheme, 2022: A scheme notified under subsections 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 opt for dispute resolution under the Chapter XIXAA of the Act with reference to dispute arising from any variation in the specified order fulfilling the specified conditions.
SHEFALI SINGH: Under Secretary who signed the notification.
New Delhi: Place of publication of the notification.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
xxxGIDHxxx
सी.जी.-डी.एलxx.x-GअID.-E2x8xx0 32022-234568
CG-DL-E-28032022-234568
असाधारण
EXTRAORDINARY
भाग II—खण्ड 3—उप-खण्ड (ii)
PART II—Section 3—Sub-section (ii)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 1358] नई ददल्ली, सरमिार, माच ड28, 2022/चत्र 7, 1944
No. 1358] NEW DELHI, MONDAY, MARCH 28, 2022/CHAITRA 7, 1944
जित्त मत्रं ालय
(रािस्ट्ि जिभाग)
(केंद्रीय प्रत्य क्ष कर ोरड)ड
अजधसचू ना
नई ददल्ली, 28 माच,ड 2022
का.आ. 1400(अ).—केंद्रीय प्रत् यक्ष कर ोरड,ड आय-कर अजधजनयम, 1961 (1961 का 43) की धारा 130 की
उपधारा (1) और उपधारा (2) द्वारा प्रदत् त िजतत यक का प्रयरग करत े एए, जनम्न जलजखत स्ट् कीम ोनाती ह, अथाडत ्:-
1. सजं क्ष प्त नाम और प्रारंभ— (1) इन स्ट् कीम का नाम आय-कर प्राजधकाररयक की पहचानजिहीन अजधकाररता स्ट् कीम, 2022
ह ।
(2) यह रािपत्र में इसके प्रकािन की तारीख कर प्रिृत् त हरगी ।
2. पररभाषाए ं–– (1) इस स्ट् कीम म,ें िो तक दक संदभड से अन् यथा अपेजक्ष त न हर, ––
(क) “अजधजनयम” से आय-कर अजधजनयम, 1961 (1961 का 43) अजभप्रेत ह;
(ख) “स्ट् िचाजलत आोंटन” से उपयुत त प्रर्रजगकीय साधनक के उपयरग द्वारा मामलक के यादजृ िकताकृत आोंटन के
जलए संसाधनक के, जिसके अंतगतड कृजत्रम आसूचना और मिीन लर्ननग भी ह , अजधकाजधक उपयरग कर ध् यान में रखत े
एए करई जिजध-जििेष अजभप्रेत ह;
(2) उन िब्द क और पदक के, िर इसमें प्रयुत त ह और पररभाजषत नह ह ककतु अजधजनयम म ें पररभाजषत ह, िही अथ ड हकग े िर
अजधजनयम म ेंह ।
2134 GI/2022 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
3. आय-कर प्राजधकाररयक के कृत्य क का पालन, पररजध और िजतत या ं–– इस स्ट् कीम के प्रयरिन के जलए,––
(क) धारा 120 म ें यथा जनर्ददष्ट , अजधजनयम द्वारा या इसके अधीन ऐसे आय-कर प्राजधकाररयक कर प्रदत्त यथाजस्ट् थजत, ऐसी
सभी या दकन् ह िजतत यक का प्रयरग और सपेप ेगए सभी या दकन् ह कृत् यक का पालन करने के जलए; या
(ख) धारा 124 म ें यथा जनर्ददष् ट जनधाडरण अजधकारी में जनजहत की गई अजधकाररता के अनुसार तथा जनम्न जलजखत उपोंजधत
जिस्ट् तार तक स्ट् िचाजलत आोंटन के माध् यम से दकसी पहचानजिहीन रीजत म ेंहरगी, ––
(i) अजधजनयम की धारा 144ख के संदभड म ें जनधाडररती की कुल आय या हाजन का पहचानजिहीन जनधाडरण करन े
हते ु;
(ii) अजधजनयम की धारा 250 की उपधारा (6ख) और उपधारा (6ग) के अधीन अजधसूजचत पहचानजिहीन अपील
स्ट् कीम, 2021 म ेंअपीलक के जनपटान के संदभड म;ें
(iii) अजधजनयम की धारा 274 की उपधारा (2क) और उपधारा (2ख) के अधीन अजधसूजचत पहचानजिहीन
िाजस्ट् त स्ट् कीम, 2021 म ेंअजधजनयम के अध् याय 21 के अधीन िाजस्ट् त अजधररजपत करन े के संदभड में;
(iv) अजधजनयम की धारा 135क के अधीन अजधसूजचत ई-सत् यापन स्ट् कीम, 2021 में धारा 133 के अधीन
िानकारी मांगन,े धारा 133ख के अधीन कजतपय िानकारी इकट्ठा करने, या धारा 133ग के अधीन जिजहत
प्राजधकारी द्वारा िानकारी मागं ने, या धारा 134 के अधीन कंपजनयक के रजिस्ट् टर जनरीक्ष ण करन े की िजतत का
प्रयरग करन,े या धारा 135 के अधीन जनधाडरण अजधकारी की िजतत का प्रयरग करने के संदभड में;
(v) अजधजनयम की धारा 245घ की उपधारा (11) और उपधारा (12) के अधीन ई-समझौता स्ट् कीम म ें अंतररम
ोरडड द्वारा लंजोत आिेदनक के समझौता करान ेके संदभ डमें;
(vi) अजधजनयम की धारा 245द की उपधारा (9) और उपधारा (10) के अधीन अजधसूजचत ई-अजिम जनयम
स्ट् कीम, 2021 म ें ोरड ड द्वारा यथा जिजनर्ददष् ट ् यजतत यक के िग ड या ् यजतत यक के जलए जििाद समाधान के संदभ ड म ें
िर जिजनर्ददष् ट िततों कर पूरा करने के जिजनर्ददष् ट आदेि म ें दकसी ेेर-ेार से उद्भूत, अजधजनयम के अध् याय 19कक
के अधीन जििाद समाधान के जिकल् प का चयन कर सकें।
[अजधसूचना स.ं 15/2022/ेा.सं. 370142/13/2022-टीपीएल]
िेेाली ससह, अिर सजचि
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 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, unless the context otherwise requires, ––
(a) ―Act‖ means the Income-tax Act, 1961 (43 of 1961);
(b) ―automated allocation‖ means an algorithm for randomised allocation of cases, by using
suitable technological tools, including artificial intelligence and machine learning, with a view
to optimise the use of resources;
(2) words and expressions used herein and not defined, but defined in the Act, shall have the meaning
respectively assigned to them in the Act.[भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3
3. Scope, Powers and Performance of functions of income-tax authorities. –– For the purpose of
this Scheme, ––
(a) the exercise of all or any or the powers and performance of all or any of the functions
conferred on, or, as the case may be, assigned to income-tax authorities, by or under the Act as referred to
in 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 notified under sub-sections (6B) and (6C) of section 250
of the Act with reference to the disposal of appeals;
(iii) the Faceless Penalty Scheme, 2021 notified under sub-sections (2A) and (2B) of section 274
of the Act with reference to imposition of penalty under Chapter XXI of the Act;
(iv) the e-Verification Scheme, 2021 notified under sub-sections (1) and (2) of section 135A of
the Act with reference to the calling for of information under section 133 of the Act,
collecting certain information under section 133B of the Act, or calling for information by
prescribed authority under section 133C of the Act, or exercise of power to inspect register of
companies under section 134, or exercise of power of Assessing Officer under section 135 of
the Act;
(v) the 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 opt for dispute resolution under the Chapter XIX-AA of the Act with
reference to dispute arising from any variation in the specified order fulfilling the specified
conditions.
[Notification No. 15/2022/F. No. 370142/13/2022-TPL]
SHEFALI SINGH, Under Secy.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.