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 issuance of certificate for deduction or collection of income-tax at lower rate, or for no deduction, or for deeming a person to be an assessee in default, or for passing of an order or amended order, or extending the time for payment, or allowing payment by instalment, or reduction or waiver of interest, or for treating the assessee as not being in default, or for levy of penalty or for drawing of certificate or stay of proceedings in pursuance of certificate and amendment or cancellation thereof, by, or jurisdiction of, Tax Recovery Officer or other modes of recovery or issuance of tax clearance certificate, 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.";

(XXXII) in section 253,-

(a) in sub-section (1), in clause (c),-

(i) for the words, figures and letters "under section 12AA or section 12AB", the words, figures and letters "under section 12AA" shall be substituted and shall be deemed to have been substituted with effect from the 1st day of June, 2020;

(ii) for the words, figures and letters "under section 12AA", the words, figures and letters "under section 12AA or section 12AB" shall be substituted with effect from the 1st day of April, 2021;

(b) after sub-section (7), the following sub-sections shall be inserted with effect from the 1st day of November, 2020, namely:-

(8)

The Central Government may make a scheme, by notification in the Official Gazette, for the purposes of appeal to the Appellate Tribunal under sub-section (2), so as to impart greater efficiency, transparency and accountability by-

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

(b) introducing a team-based mechanism for appeal to the Appellate Tribunal, with dynamic jurisdiction.

(9)

The Central Government may, for the purpose of giving effect to the scheme made under sub-section (8), 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.

(10)

Every notification issued under sub-section (8) and sub-section (9) shall, as soon as may be after the notification is issued, be laid before each House of Parliament.";

(XXXIII) in section 263, in sub-section (1), in Explanation 1, in clause (b), and in Explanation 2, after the words "the Principal ", the words "Chief Commissioner or Chief Commissioner or Principal " shall be inserted with effect from the 1st day of November, 2020;

(XXXIV) in section 264, in sub-section (1), in sub-section (2), in proviso to sub-section (3), in sub-section (4), in Explanation 1 and in Explanation 2, after the words "the Principal ", the words "Chief Commissioner or Chief Commissioner or Principal " shall be inserted with effect from the 1st day of November, 2020;

(XXXV) after section 264, the following sections shall be inserted with effect from the 1st day of November, 2020, namely:-