Designation of Processing Centre jurisdiction: Commissioner, CPC Bengaluru now covers returns filed electronically and on paper for income-tax matters. Amendment designates Commissioner of Income-tax, Centralised Processing Centre, Bengaluru as an income-tax authority responsible for all cases where the return of income has been furnished in electronic form and in paper form, replacing the prior table in the cited notification and taking effect from publication in the Official Gazette.
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.
Designation of Processing Centre jurisdiction: Commissioner, CPC Bengaluru now covers returns filed electronically and on paper for income-tax matters.
Amendment designates Commissioner of Income-tax, Centralised Processing Centre, Bengaluru as an income-tax authority responsible for all cases where the return of income has been furnished in electronic form and in paper form, replacing the prior table in the cited notification and taking effect from publication in the Official Gazette.
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