CHAPTER XX — APPEALS AND REVISION | E.—Revision by the Principal Commissioner or Commissioner
CHAPTER XX — APPEALS AND REVISION | E.—Revision by the Principal Commissioner or Commissioner
Section 264B — Faceless Effect of Orders
Case Laws & Commentary — Income-tax Act, 1961 (as amended by the Finance Act, 2026) — bharattax.co Treatise
Status: Live (enabling). Empowers the Central Government to notify a scheme for giving faceless effect to orders under the Chapter — i.e. computing and giving effect to appellate/revisional orders in a faceless manner.
Finance Act, 2026: No amendment. The Finance Act, 2026 does not touch section 264B.
Nature / mechanism: Enabling provision for a faceless 'effect-giving' scheme, with power to disapply or modify procedural provisions to that end.
Litigation profile: No case law — candour rule; enabling provision governed by notification.
A. COMMENTARY
Faceless giving-effect to orders
Section 264B enables a scheme to give effect to orders in a faceless manner — the consequential recomputation and demand/refund steps that follow an appellate or revisional order — completing the digitisation of the appeals-and-revision cycle. As with section 264A, it is enabling, awaiting and shaped by notification, and subject to the ordinary natural-justice safeguards.
B. STATUTORY TEXT (verbatim)
Reproduced verbatim from the Income-tax Act, 1961 (as amended up to the Finance Act, 2025); the Finance Act, 2026 makes no change to this section. Inline numerals in square brackets are the bare Act's amendment-footnote markers.
Faceless effect of orders.
264B. (1) The Central Government may make a scheme, by notification in the Official Gazette, for the purposes of giving effect to an order under section 250, 254, 260, 262, 263 or 264, 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 giving of effect to orders, 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.
C. AUTHORITIES
Candour rule — no construing authority; enabling provision.
Cluster 1 — Position (no direct authority)
Position (statutory)
Position Section 264B authorises faceless effect-giving to Chapter XX orders; the consequential steps must still observe accuracy and fairness.
Caution Stated from the bare provision pending the notified scheme.
CHAPTER XX — APPEALS AND REVISION | E.—Revision by the Principal Commissioner or Commissioner
Section 264B — Faceless Effect of Orders
Case Laws & Commentary — Income-tax Act, 1961 (as amended by the Finance Act, 2026) — bharattax.co Treatise
Status: Live (enabling). Empowers the Central Government to notify a scheme for giving faceless effect to orders under the Chapter — i.e. computing and giving effect to appellate/revisional orders in a faceless manner.
Finance Act, 2026: No amendment. The Finance Act, 2026 does not touch section 264B.
Nature / mechanism: Enabling provision for a faceless 'effect-giving' scheme, with power to disapply or modify procedural provisions to that end.
Litigation profile: No case law — candour rule; enabling provision governed by notification.
A. COMMENTARY
Faceless giving-effect to orders
Section 264B enables a scheme to give effect to orders in a faceless manner — the consequential recomputation and demand/refund steps that follow an appellate or revisional order — completing the digitisation of the appeals-and-revision cycle. As with section 264A, it is enabling, awaiting and shaped by notification, and subject to the ordinary natural-justice safeguards.
B. STATUTORY TEXT (verbatim)
Reproduced verbatim from the Income-tax Act, 1961 (as amended up to the Finance Act, 2025); the Finance Act, 2026 makes no change to this section. Inline numerals in square brackets are the bare Act's amendment-footnote markers.
Faceless effect of orders.
264B. (1) The Central Government may make a scheme, by notification in the Official Gazette, for the purposes of giving effect to an order under section 250, 254, 260, 262, 263 or 264, 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 giving of effect to orders, 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.
C. AUTHORITIES
Candour rule — no construing authority; enabling provision.
Cluster 1 — Position (no direct authority)
Position (statutory)
Position Section 264B authorises faceless effect-giving to Chapter XX orders; the consequential steps must still observe accuracy and fairness.
Caution Stated from the bare provision pending the notified scheme.