Section 271K(4) in Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020
(4)The Central Government may make a scheme, by notification in the Official Gazette, for the purposes of granting sanction under sub-section (1) or compounding under sub-section (2), so as 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 sanction to proceed against, or for compounding of, an offence, with dynamic jurisdiction.
