Section 135A of Income Tax Act "Faceless collection of information"
135A. (1) The Central Government may make a scheme, by
notification in the Official Gazette, for the purposes of
calling for information under section 133, collecting
certain information under section 133B, or calling for
information by prescribed income-tax authority under section
133C, or exercise of power to inspect register of companies
under section 134, or exercise of power of Assessing Officer
under section 135 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 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.]
Section 135A Faceless collection of information
What is Disclosure of information respecting assessees? Section 138 of Income Tax Act 1961
What is Return of income? Section 139 of Income Tax Act 1961
What is Permanent account number? Section 139A of Income Tax Act 1961
Section 139AA Quoting of Aadhaar number
What is Assessment? What is Best judgment assessment? Section 143 and 144 of Income Tax Act 1961
What is Reference to dispute resolution panel? Section 144C of Income Tax Act 1961