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of <h1>Clarification of Key Terms in Centralised Processing of Returns Scheme, 2011: Act, Board, Centre, Commissioner, Director General</h1> In the Centralised Processing of Returns Scheme, 2011, the term 'Act' refers to the Income Tax Act, 1961. 'Board' denotes the Central Board of Direct Taxes established under the Central Board of Revenues Act, 1963. 'Centre' indicates the Centralised Processing Centre responsible for specified income returns. 'Commissioner' refers to the Commissioner of Income-tax at the Centralised Processing Centre, while 'Director General' signifies the Director General of Income-tax (Systems). Terms not defined within this scheme but defined in the Income Tax Act will carry their respective meanings from the Act.
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