What does section 245 of the Income-tax Act, 2025 provide for?
Question and options
What does section 245 of the Income-tax Act, 2025 provide for?
Continuation of proceedings on a change of incumbency
Schemes for the faceless exercise of powers and jurisdiction
Vesting of territorial jurisdiction in Assessing Officers
Transfer of cases from one Assessing Officer to another
Answer and explanation
Section 245 of the Income-tax Act, 2025 empowers the Central Government to notify schemes for the faceless exercise of the powers and jurisdiction of income-tax authorities, eliminating the interface between the authority and the assessee where feasible. Transfer of cases is dealt with in section 243, change of incumbency in section 244 and the jurisdiction of Assessing Officers in section 242; section 245 builds faceless schemes on top of these.
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