Section 135A of Income Tax Act 1961: Faceless Collection of Information

Section 135A of the Income Tax Act, 1961 provides for a scheme for faceless collection of information. The provision enables the Central Government to introduce technology-based procedures for calling, collecting, processing and utilising information under specified provisions of the Income Tax Act.

Meaning of Section 135A of Income Tax Act

Under Section 135A, the Central Government may notify a scheme in the Official Gazette for the purpose of improving efficiency, transparency and accountability in collection of information under the Income Tax Act.

Objectives of Faceless Collection of Information

• Eliminating direct interface between income-tax authorities and assessees or other persons, wherever technologically feasible.
• Optimising utilisation of resources through economies of scale and functional specialisation.
• Introducing team-based exercise of powers with dynamic jurisdiction.

Information Covered under Section 135A

The scheme may relate to calling for information under Section 133, collecting information under Section 133B, calling for information by prescribed income-tax authority under Section 133C, inspection of company registers under Section 134, and exercise of enquiry powers under Section 135 of the Income Tax Act.

Power of Central Government to Modify Provisions

The Central Government may, by notification in the Official Gazette, provide that certain provisions of the Income Tax Act shall not apply or shall apply with specified exceptions, modifications and adaptations for implementing the scheme.

Important Provision of Section 135A

Every notification issued under Section 135A is required to be placed before each House of Parliament as soon as possible after issuance.

Frequently Asked Questions

What is Section 135A of Income Tax Act 1961?

Section 135A provides the legal framework for faceless collection of information through a Central Government notified scheme.

What is the purpose of faceless collection of information?

The purpose is to promote efficiency, transparency and accountability by using technology and reducing physical interaction.