§ 532
Chapter XXIII — Miscellaneous
Act, 1961 (43 of 1961). Power to frame schemes
Income-tax Act, 2025
The Central Government can issue schemes under the Income‑Tax Act to improve efficiency, transparency and accountability, for example by reducing direct interaction with taxpayers where technology allows and by achieving economies of scale.
Through notifications, the government may also specify exceptions, modifications, or adaptations to any provisions of the Act to give effect to the scheme, and it can amend the scheme later as needed.
All such notifications must be presented to both Houses of Parliament as soon as practicable after they are issued.
📜 Official text of the section +
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.
Plain-language summary — not the official text. Refer to the bare Act and confirm with a professional for your specific case.
Related sections
§ 499Certain transfers to be void§ 500Provisional attachment to protect revenue in certain cases§ 501Director or Director. Service of notice, generally§ 502Authentication of notices and other documents§ 503Service of notice when family is disrupted or firm etc., is dissolved§ 504Service of notice in case of discontinued business