Centralised Communication Scheme definitions clarify administrative roles and the portal for communications under the Income tax Act.

The scheme defines key terms: Act as the Income tax Act, 1961; Director General and Principal Director General as those appointed under section 117 and authorised by the Board; Designated authority as the income tax authority prescribed under section 133C who heads the Centralised Communication Centre; and Portal as the web portal of the Centralised Communication Centre. It further provides that expressions not defined in the scheme take their meaning from the Act.

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