§ 260
Chapter XIV — Tax Administration

Faceless collection of information

Income-tax Act, 2025

The Central Government can create a scheme to improve the efficiency, transparency, and accountability of collecting information for tax purposes. This scheme aims to reduce direct interactions between tax authorities and taxpayers, optimize resource use, and introduce team-based exercises. The scheme may also modify or exempt certain provisions of the Act. Key aspects include:

  • reducing interface between tax authorities and taxpayers
  • optimizing resource utilization
  • team-based exercise of powers

📜 Official text of the section +
260. (1) The Central Government may make a scheme, by notification, for the purposes of calling for information under section 252, collecting certain in - formation under section 254, or calling for information by prescribed income-tax authority under section 259, or exercise of power to inspect register of companies under section 255, or exercise of power of Assessing Officer under section 256 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 this 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 adaptations as specified in the notification. (3) Every notification issued under sub-sections (1) and (2) shall, as soon as may be after the notification is issued, be laid before each House of Parliament. Interpretation.

Plain-language summary — not the official text. Refer to the bare Act and confirm with a professional for your specific case.