Centralised Verification Scheme defines roles and the portal for centralised notice issuance and processing under income tax. The scheme defines key terms for centralised processing under the Income-tax Act: Centre (Centralised Verification Centre for issuing notices and processing documents), Director General and Principal Director General (senior officials authorised by the Board), Designated Authority (income-tax authority for specified statutory purposes), and portal (the web portal used for scheme operations); undeclared terms take their meanings from the Income-tax Act.
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Provisions expressly mentioned in the judgment/order text.
Centralised Verification Scheme defines roles and the portal for centralised notice issuance and processing under income tax.
The scheme defines key terms for centralised processing under the Income-tax Act: Centre (Centralised Verification Centre for issuing notices and processing documents), Director General and Principal Director General (senior officials authorised by the Board), Designated Authority (income-tax authority for specified statutory purposes), and portal (the web portal used for scheme operations); undeclared terms take their meanings from the Income-tax Act.
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