Act, 1961 (43 of 1961). Power to frame schemes

532. (1) The Central Government may, by notification, make a scheme 43a 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.