Centralised Verification Scheme applicability covers information held by the Centre or provided by designated tax authorities for verification. The Scheme applies to information or documents in the possession of the Centre or made available to the Centre by designated tax authorities - including systems, risk assessment, intelligence and criminal investigation units, commissioners in charge of centralised processing centres or cells, and any other authority or person authorised by Board orders - thereby defining the sources and scope of material subject to centralised verification.
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 Verification Scheme applicability covers information held by the Centre or provided by designated tax authorities for verification.
The Scheme applies to information or documents in the possession of the Centre or made available to the Centre by designated tax authorities - including systems, risk assessment, intelligence and criminal investigation units, commissioners in charge of centralised processing centres or cells, and any other authority or person authorised by Board orders - thereby defining the sources and scope of material subject to centralised verification.
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