Section 130 in Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020
130. Faceless jurisdiction of income-tax authorities. - (1) The Central Government may make a scheme, by notification in the Official Gazette, for the purposes of-
(a)exercise of all or any of the powers and performance of all or any of the functions conferred on, or, as the case may be, assigned to income-tax authorities by or under this Act as referred to in section 120; or(b)vesting the jurisdiction with the Assessing Officer as referred to in section 124; or(c)exercise of power to transfer cases under section 127; or(d)exercise of jurisdiction in case of change of incumbency as referred to in section 129,so as to impart greater efficiency, transparency and accountability by-(i)eliminating the interface between the income-tax authority and the assessee or any other person, to the extent technologically feasible;(ii)optimising utilisation of the resources through economies of scale and functional specialisation;(iii)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.(2)The Central Government may, for the purpose of giving effect to the scheme made under sub-section (1), by notification in the Official Gazette, direct that any of the provisions of this Act shall not apply or shall apply with such exceptions, modifications and adaptations as may be specified in the notification:Provided that no direction shall be issued after the 31st day of March, 2022.(3)Every notification issued under sub-section (1) and sub-section (2) shall, as soon as may be after the notification is issued, be laid before each House of Parliament.";(XIX)in section 133A, with effect from the 1st day of November, 2020,-(i)in sub-section (6), for the proviso, the following proviso shall be substituted, namely:-Provided that no action under this section shall be taken by an income-tax authority without the approval of the Principal Director General or the Director General or the Principal Chief Commissioner or the Chief Commissioner.";(ii)in the Explanation, for clause (a), the following clause shall be substituted, namely:-(a)"income-tax authority" means-(i)a Principal Commissioner or Commissioner, a Principal Director or Director, a Joint Commissioner or Joint Director, an Assistant Director or a Deputy Director or an Assessing Officer, or a Tax Recovery Officer; and(ii)includes an Inspector of Income-tax, for the purposes of clause (i) of sub-section (1), clause (i) of sub-section (3) and sub-section (5),who is subordinate to the Principal Director General of Income-tax (Investigation) or the Director General of Income-tax (Investigation) or the Principal Chief Commissioner of Income-tax (TDS) or the Chief Commissioner of Income-tax (TDS), as the case may be;';(XX)in section 133C, with effect from the 1st day of November, 2020,-(a)in sub-section (2), for the words "such information or document and make available the outcome of such processing to the Assessing Officer", the words, brackets, figures and letter "and utilise such information and document in accordance with the scheme notified under sub-section (3) or the provisions of section 135A" shall be substituted;(b)after sub-section (3), the following sub-section shall be inserted, namely:-(4)The scheme made under sub-section (3) shall cease to have effect from the date on which the scheme notified under section 135A in respect of this section comes into effect.";(XXI)after section 135, the following section shall be inserted with effect from the 1st day of November, 2020, namely:-
