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of <h1>Centralised Processing of Returns Scheme, 2011, streamlines income tax return processing under section 143(1A) of the Income Tax Act.</h1> The Centralised Processing of Returns Scheme, 2011, established by the Central Board of Direct Taxes under the authority of section 143(1A) of the Income Tax Act, 1961, outlines a structured approach for processing income tax returns. This scheme is officially titled the Centralised Processing of Returns Scheme, 2011, and became effective upon its publication in the Official Gazette.
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