(11)The Central Government may by notification in the Official Gazette, make a scheme, for the purposes of settlement in respect of pending applications by the Interim Board, so as to impart greater efficiency, transparency and accountability by—(a)eliminating the interface between the Interim Board and the assessee in the course of proceedings to the extent technologically feasible;(b)optimising utilisation of the resources through economies of scale and functional specialisation;(c)introducing a mechanism with dynamic jurisdiction.
