Centralised verification: processing of taxpayer information and transmission of outcomes to assessing officers under board directions. Centralised verification requires the Centre to process information and documents furnished in response to a notice in accordance with prescribed procedures, and to make the outcome of that processing available to the Assessing Officer in accordance with orders issued by the Board under 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 verification: processing of taxpayer information and transmission of outcomes to assessing officers under board directions.
Centralised verification requires the Centre to process information and documents furnished in response to a notice in accordance with prescribed procedures, and to make the outcome of that processing available to the Assessing Officer in accordance with orders issued by the Board under the Act.
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