Section 293d of Income Tax Act "Faceless approval or registration"
293D. (1) The Central Government may make a scheme, by
notification in the Official Gazette, for the purposes of
granting approval or registration, as the case may be, by
income-tax authority under any provision of the Act, so as
to impart greater efficiency, transparency and
accountability by-
(a) eliminating the interface between the income-tax
authorities 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 grant of approval or
registration, 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.]