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of <h1>Central Board of Direct Taxes Introduces Centralised Communication Scheme for Income-Tax Notices under Section 133C</h1> The Centralised Communication Scheme, 2018, established by the Central Board of Direct Taxes under the Ministry of Finance, outlines a framework for the centralized issuance of notices under the Income-tax Act, 1961. This scheme was authorized by sub-section (3) of section 133C of the Act and was officially enacted upon its publication in the Official Gazette. It was later superseded by Notification No. 5/2019 on January 30, 2019.
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