Centralised processing of returns scheme establishes statutory authority to process income tax returns upon official notification. The Centralised Processing of Returns Scheme, 2011 establishes a statutory framework for centralised processing of income tax returns under the authority of section 143, notified by administrative order and brought into force upon publication in the Official Gazette, prescribing that returns processing follow procedures and authority set out by the tax administration.
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Provisions expressly mentioned in the judgment/order text.
Centralised processing of returns scheme establishes statutory authority to process income tax returns upon official notification.
The Centralised Processing of Returns Scheme, 2011 establishes a statutory framework for centralised processing of income tax returns under the authority of section 143, notified by administrative order and brought into force upon publication in the Official Gazette, prescribing that returns processing follow procedures and authority set out by the tax administration.
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