Section 293D empowers the Central Government to make a scheme, by notification, for granting approval or registration by income-tax authorities under any provision of the Act, so as to impart greater efficiency, transparency and accountability by eliminating the interface between authorities and the assessee to the extent technologically feasible, optimising resources through economies of scale and functional specialisation, and introducing team-based grant of approval or registration with dynamic jurisdiction.
For giving effect to the scheme, the Central Government may by notification direct that any provision of the Act shall not apply, or shall apply with exceptions, modifications and adaptations. The proviso states that no such direction shall be issued after 31 March 2022.
Operative consequences
Approval and registration may be granted under a notified faceless scheme rather than by a named authority dealing with the assessee.
Directions under sub-section (2) issued on or before 31 March 2022 continue to operate; no fresh direction can be issued under the 1961 Act.
Every notification under sub-sections (1) and (2) must be laid before each House of Parliament.
Status
Section 293D is operative for assessment year 2026-27; the power to issue directions under sub-section (2) is time-limited and ended on 31 March 2022. The Finance Act, 2026 did not amend this section.
The 1961 Act governs assessment year 2026-27 and earlier; the Income-tax Act, 2025 governs tax year 2026-27 onwards. For this subject the 2025 Act provision is s. 532.
Function in the statutory architecture
Section 293D empowers the Central Government to make a scheme, by notification, for granting approval or registration by income-tax authorities under any provision of the Act, so as to impart greater efficiency, transparency and accountability by eliminating the interface between authorities and the assessee to the extent technologically feasible, optimising resources through economies of scale and functional specialisation, and introducing team-based grant of approval or registration with dynamic jurisdiction.
For giving effect to the scheme, the Central Government may by notification direct that any provision of the Act shall not apply, or shall apply with exceptions, modifications and adaptations. The proviso states that no such direction shall be issued after 31 March 2022.
Operative consequences
Status
Section 293D is operative for assessment year 2026-27; the power to issue directions under sub-section (2) is time-limited and ended on 31 March 2022. The Finance Act, 2026 did not amend this section.
The 1961 Act governs assessment year 2026-27 and earlier; the Income-tax Act, 2025 governs tax year 2026-27 onwards. For this subject the 2025 Act provision is s. 532.