Power to specify procedures enables centralised automated processing of tax returns, validations, acknowledgments and taxpayer services. The Director General is empowered to specify procedures for centralised, automated processing of tax returns, including electronic rectification, parameters for accepting Form ITR-V acknowledgments, validation of e filing software, operation of call centres for taxpayer assistance, and centralised receipt, scanning, data entry, processing, refund issuance, and storage and retrieval of returns and documents, including receipt of paper documents through authorised intermediaries.
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.
Power to specify procedures enables centralised automated processing of tax returns, validations, acknowledgments and taxpayer services.
The Director General is empowered to specify procedures for centralised, automated processing of tax returns, including electronic rectification, parameters for accepting Form ITR-V acknowledgments, validation of e filing software, operation of call centres for taxpayer assistance, and centralised receipt, scanning, data entry, processing, refund issuance, and storage and retrieval of returns and documents, including receipt of paper documents through authorised intermediaries.
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