Section 130 of Income Tax Act 1961 - Faceless Jurisdiction of Income Tax Authorities
Meaning of Section 130 of Income Tax Act
Section 130 of the Income Tax Act, 1961 provides for faceless jurisdiction of income-tax authorities. It empowers the Central Government to make a scheme through notification in the Official Gazette for exercising powers and performing functions of income-tax authorities in a faceless manner.
Text of Section 130 - Faceless jurisdiction of income-tax authorities
Section 130. The Central Government may make a scheme by notification in the Official Gazette for the purposes of:
- Exercise of all or any powers and performance of functions conferred on income-tax authorities under the Act as referred to in Section 120.
- Vesting jurisdiction with Assessing Officers as referred to in Section 124.
- Exercise of power to transfer cases under Section 127.
- Exercise of jurisdiction in case of change of incumbency as referred to in Section 129.
The objective of the scheme is to improve efficiency, transparency and accountability by reducing physical interaction between taxpayers and income-tax authorities, optimising resources through functional specialisation, and introducing team-based assessment with dynamic jurisdiction.
Objectives of Faceless Jurisdiction
| Objective | Description |
|---|---|
| Transparency | Reduction of personal interface between taxpayer and tax authority. |
| Efficiency | Better use of technology and specialised teams. |
| Accountability | Structured allocation and monitoring of functions. |
Important Provisions Connected with Section 130
Section 130 operates along with provisions relating to jurisdiction of income-tax authorities, including Sections 120, 124, 127 and 129 of the Income Tax Act, 1961.
The Central Government may provide exceptions, modifications or adaptations to provisions of the Act for implementing the scheme. Notifications issued under this section are required to be laid before both Houses of Parliament.