Centralised Processing Centres: Board-authorised centres will process tax returns within specified jurisdictions, centralising return handling. Board may establish Centralised Processing Centres and specify their jurisdictions; the processing of the returns shall be undertaken at the designated Centralised Processing Centre, centralising return intake and initial processing under the Board's allocation of jurisdictions.
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Provisions expressly mentioned in the judgment/order text.
Centralised Processing Centres: Board-authorised centres will process tax returns within specified jurisdictions, centralising return handling.
Board may establish Centralised Processing Centres and specify their jurisdictions; the processing of the returns shall be undertaken at the designated Centralised Processing Centre, centralising return intake and initial processing under the Board's allocation of jurisdictions.
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