(2)The scheme referred to in sub-section (1) shall be made to impart greater efficiency, transparency and accountability by—(a)eliminating the interface between the income-tax authority and the assessee or any other person, to the extent technologically feasible;(b)optimising utilisation of the resources through economies of scale and functional specialisation;(c)introducing a team-based exercise of powers and performance of functions by two or more income-tax authorities, concurrently, in respect of any area, or persons or classes of persons, or incomes or classes of income, or cases or classes of cases, with dynamic jurisdiction.
