Section 532 — Power to Make Schemes (E-Filing - E-Assessment) | ITA 2025

Section 532 of the Income-tax Act, 2025 corresponds to s. 144 B / 245MA of the Income-tax Act, 1961. STATUTORY ARCHITECTURE CG may notify schemes for faceless assessment, faceless appeal, faceless DRC, e-filing, etc. -- enables digital…

Section 532 — - POWER TO MAKE SCHEMES (E-FILING / E-ASSESSMENT)

Section 532 of the Income-tax Act, 2025 corresponds to s. 144B / 245MA of the Income-tax Act, 1961.

Statutory text — Income-tax Act, 2025

(1) The Central Government may, by notification, make a scheme43a for any of the purposes of this Act, so as to impart greater efficiency, transparency and accountability by—

(a) eliminating the interface with the assessee or any other person to the extent technologically feasible;

(b) optimising utilisation of the resources through economies of scale and functional specialisation.

(2) The Central Government may, for the purposes of giving effect to the 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 adapta- tions as specified in the notification.

(3) Where a scheme has been notified under the provisions of the Income-tax Act, 1961 (43 of 1961) with a view to eliminating the interface with the assessee or any other person, the Central Government may, by notification, amend or modify the said scheme as per the provisions of sub-section (1), and the provisions of sub-sec- tion (2) shall apply accordingly.

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

STATUTORY ARCHITECTURE

CG may notify schemes for faceless assessment, faceless appeal, faceless DRC, e-filing, etc. -- enables digital transformation.

PRACTITIONER PLANNING NOTES

FA 2020 onwards faceless regime; automation of jurisdiction allocation; review by NaFAC.

CROSS-REFERENCES

s. 533 [295] -- Rules.
s. 535 [298] -- Removal of difficulty.
s. 536 [Repeal] -- Saving clause.

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INCOME-TAX ACT, 2025	INCOME-TAX ACT, 1961
2025 provision	1961 counterpart
s. 532 -- Power to Make Schemes (E-Filing / E-Assessment)	s. 144B / 245MA