Section 260 — Faceless Collection of Information | ITA 2025

Section 260 — - FACELESS COLLECTION OF INFORMATION (FA 2021)

Section 260 is the substantive equivalent of 1961 s. 133B -- the provision dealing with faceless collection of information (fa 2021) within Chapter XIV (Tax Administration) framework. Critical for operational tax administration; defines authority structure / powers / procedures / safeguards. Practitioner relevance: every assessment / verification / compliance interaction with tax authorities involves these provisions.

Statutory text — Income-tax Act, 2025

Marginal note -- Faceless collection of information (FA 2021)

(1) The Central Government may make a scheme, by notification, for the purposes of calling for information under section 252, collecting certain in- formation under section 254, or calling for information by prescribed income-tax authority under section 259, or exercise of power to inspect register of companies under section 255, or exercise of power of Assessing Officer under section 256 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 exercise of powers, including to call for, or collect, or process, or utilise, the information, with dynamic jurisdiction.

(2) The Central Government may, for the purpose of giving effect to this scheme made under sub-section (1), by notification, direct that any of the provisions of this Act shall not apply or shall apply with such exceptions, modifications and adaptations as specified in the notification.

(3) Every notification issued under sub-sections (1) and (2) shall, as soon as may be after the notification is issued, be laid before each House of Parliament. Interpretation.

STATUTORY ARCHITECTURE: Faceless collection of information (FA 2021) is part of the foundational tax administration framework under Chapter XIV. The provision establishes the legal basis for faceless collection of information (fa 2021) and operational mechanics. Key practitioner aspects: (i) authority hierarchy clarity; (ii) procedural compliance; (iii) constitutional safeguards (Articles 14, 21 -- equality before law / personal liberty); (iv) appellate / writ remedy availability for procedural violations. The 2025 Act preserves the substantive 1961 framework while modernising terminology and incorporating post-2020 faceless administration architecture.

PRACTITIONER RELEVANCE

Compliance with this provision is mandatory for any tax administration interaction. Procedural violations may give rise to writ jurisdiction under Articles 226 / 32 of the Constitution. Assessment-level review through CIT(A) / NFAC / ITAT / High Court appellate routes available. CBDT circulars / instructions provide operational guidance.

CROSS-REFERENCES

Section 236 -- Income-tax authorities.
Section 247 -- Search and seizure.
Section 253 -- Powers of survey.
Sections 237-261 -- Tax administration framework.
Constitutional Articles 14 / 21 / 226.

← All sections (537)Act 2025 hub

INCOME-TAX ACT, 2025	INCOME-TAX ACT, 1961
INCOME-TAX ACT, 2025 -- s. 260	INCOME-TAX ACT, 1961 -- s. 133B
Faceless collection of information (FA 2021)	1961 s. 133B