Faceless Revision of Orders
The Central Government is empowered to make a scheme for revision of orders prejudicial to the interest of revenue or other orders to enhance efficiency, transparency, and accountability by:
o Minimising physical interface during revisional proceedings;
o Optimising resource utilisation through scale and specialisation; and
o Team-based revision of orders with dynamic jurisdiction.
The Central Government may notify exceptions, modifications, or adaptations to provisions of the Act for implementing the scheme. Such notifications must be laid before both Houses of Parliament.