Section 264B of Income Tax Act for AY 2023-24

Section 264B of Income Tax Act 1961 as amended by the Finance Act 2022 and Income-tax Rules, 1962. Faceless effect of orders.

Amended and updated notes on section 264B of Income Tax Act 1961 as amended by the Finance Act 2022 and Income-tax Rules, 1962. Detail discussion on provisions and rules related to Faceless effect of orders.

Chapter XX (Sections 246 to 269) of the Income Tax Act 1961 deals with the provisions related to appeals and revision . Section 264B of IT Act 1961 provides for Faceless effect of orders.

Recently, we have discussed in detail section 264A (Faceless revision of orders) of IT Act 1961. Today, we learn the provisions of section 264B of Income-tax Act 1961. The amended provision of section 264B is effective for financial year 2022-23 relevant to the assessment year 2023-24.

In this article, you will learn detail of the provisions of section 264B of the Income Tax Act, 1961 Bare Act read with the Income-tax Rules, 1962 as provided by Ministry of Law and Justice, Government of India.

Section-264B: Faceless effect of orders

Section 264B(1) of Income Tax Act

The Central Government may make a scheme, by notification in the Official Gazette, for the purposes of giving effect to an order under section 250, 254, 260, 262, 263 or 264, 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 giving of effect to orders, with dynamic jurisdiction.

Section 264B(2) of Income Tax Act

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.

Section 264B(3) of Income Tax Act

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 264B has been inserted w.e.f. 01.11.2020 by the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020]


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