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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>New Scheme Defines Key Terms for Equalisation Levy Processing, Including 'Act,' 'Centre,' and 'Rules' Under 2016 Regulations.</h1> The Centralised Processing of Equalisation Levy Statement Scheme, 2023 outlines definitions essential for understanding the scheme's provisions. Key terms include 'Act,' referring to the Finance Act, 2016; 'authorised representative,' as defined in the Income-tax Act, 1961; and 'Centre,' the Centralised Processing Centre from the Centralised Processing of Returns Scheme, 2011. It also defines 'Commissioner,' 'designated portal,' and 'Director General' related to income tax systems, along with 'rules' as the Equalisation Levy Rules, 2016. The scheme specifies terms like 'e-mail,' 'Equalisation Levy Statement,' and 'registered electronic account,' with undefined terms adopting meanings from Chapter VIII of the Act.
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