Section 532 — Power to Make Schemes (E-Filing…

Section 532 of the Income-tax Act, 2025 corresponds to ss. 92CA, 142B, 144C, 151A, 157A, 231, 245MA, 245R, 245W, 250, 253, 255, 264A, 264B, 274, 279 and 293D 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 ss. 92CA, 142B, 144C, 151A, 157A, 231, 245MA, 245R, 245W, 250, 253, 255, 264A, 264B, 274, 279 and 293D 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.

Corresponding provision — 1961 regime

INCOME-TAX ACT, 2025

INCOME-TAX ACT, 1961

s. 532 — Power to frame schemes

s. 92CA — Reference to Transfer Pricing Officer

s. 142B — Faceless inquiry or Valuation

s. 144C — Reference to dispute resolution panel

s. 151A — Faceless assessment of income escaping assessment

s. 157A — Faceless rectification, amendments and issuance of notice or intimation

s. 231 — Faceless collection and recovery of tax

s. 245MA — Dispute Resolution Committee

s. 245R — Procedure on receipt of application

s. 245W — Appeal

s. 250 — Procedure in appeal

s. 253 — Appeals to the Appellate Tribunal

s. 255 — Procedure of Appellate Tribunal

s. 264A — Faceless revision of orders

s. 264B — Faceless effect of orders

s. 274 — Procedure

s. 279 — Prosecution to be at instance of Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner

s. 293D — Faceless approval or registration

Each listed section of the 1961 Act carried its own power to make a scheme by notification; s. 532 gathers them into one general power.

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.

← All sections (537)Act 2025 hub

Power to Make Schemes (E-Filing - E-Assessment)

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

CROSS-REFERENCES