Section 264B: Faceless effect of orders. - (1) 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

Q: What does Section 264B of The Taxation Laws (Amendment) Act, 2021 (TTLAA) deal with?

Section 264B TTLAA pertains to "Faceless effect of orders. - (1) 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". It is part of the The Taxation Laws (Amendment) Act, 2021, a legislation enacted by the Parliament of India. Section 264B of The Taxation Laws (Amendment) Act, 2021 (TTLAA) governs faceless effect of orders. - (1) 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. As verified on 19 May 2026.

Q: Is Section 264B TTLAA still in force?

Yes, Section 264B of the The Taxation Laws (Amendment) Act, 2021 is currently in force across the Republic of India.

Q: What is धारा 264B TTLAA?

धारा 264B TTLAA is the Devanagari Hindi reference for Section 264B of the The Taxation Laws (Amendment) Act, 2021. Section 264B of The Taxation Laws (Amendment) Act, 2021 (TTLAA) governs faceless effect of orders. - (1) 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. As verified on 19 May 2026.

Q: What is Dhara 264B TTLAA?

Dhara 264B TTLAA is the Roman Hindi reference for Section 264B of the The Taxation Laws (Amendment) Act, 2021. "Dhara" means "Section" in Hindi. Section 264B of The Taxation Laws (Amendment) Act, 2021 (TTLAA) governs faceless effect of orders. - (1) 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. As verified on 19 May 2026.

Q: How to cite Section 264B of The Taxation Laws (Amendment) Act, 2021?

Cite as: "Section 264B, The Taxation Laws (Amendment) Act, 2021 (TTLAA)" in legal briefs. For academic writing, use the BlueBook format: The Taxation Laws (Amendment) Act, 2021, § 264B (India).

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eliminating the interface between the income-tax authority and the assessee or any other person to the extent technologically feasible;

optimising utilisation of the resources through economies of scale and functional specialisation;

introducing a team-based giving of effect to orders, 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.";

(XXXVI) section 271K shall be omitted and shall be deemed to have been omitted with effect from the 1st day of June, 2020;

(XXXVII) after section 271J, the following section shall be inserted with effect from the 1st day of April, 2021, namely:-