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.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
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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