Section 532 — Power to frame schemes

(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.