Centralised Processing of Returns establishes defined roles and Act-based definitions for processing income-tax returns. The scheme defines the Income Tax Act as the governing statute and states that terms not defined in the scheme carry the meanings assigned in the Act. It establishes institutional designations and roles: the Board as the central tax board, the Centre as the Centralised Processing Centre with jurisdiction over specified returns, the Commissioner as the Commissioner of Income-tax at the Centre, and the Director General as the Director General of Income-tax (Systems).
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 Processing of Returns establishes defined roles and Act-based definitions for processing income-tax returns.
The scheme defines the Income Tax Act as the governing statute and states that terms not defined in the scheme carry the meanings assigned in the Act. It establishes institutional designations and roles: the Board as the central tax board, the Centre as the Centralised Processing Centre with jurisdiction over specified returns, the Commissioner as the Commissioner of Income-tax at the Centre, and the Director General as the Director General of Income-tax (Systems).
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