https://www.taxtmi.com/circulars?id=10612 Centralised processing applies to postal and electronic returns, with regionally designated Assessing Officers granted concurrent jurisdiction to process returns under section 143(1), issue intimations, demand notices and refunds, and carry out rectifications under section 154. Designated officers will centrally collect and store paper returns, correct mismatches between e-returns and paper returns, allow TDS/TCS credit based on return information subject to selective verification, adjust refunds against IRLA liabilities before issuing refunds, and refer potential penalty matters to the Assessing Officer for decision. en-us Tue, 10 Oct 2006 00:00:00 +0530 Wed, 15 Jun 2011 17:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=10612 Centralised processing applies to postal and electronic returns, with regionally designated Assessing Officers granted concurrent jurisdiction to process returns under section 143(1), issue intimations, demand notices and refunds, and carry out rectifications under section 154. Designated officers will centrally collect and store paper returns, correct mismatches between e-returns and paper returns, allow TDS/TCS credit based on return information subject to selective verification, adjust refunds against IRLA liabilities before issuing refunds, and refer potential penalty matters to the Assessing Officer for decision. Circulars Income Tax Tue, 10 Oct 2006 00:00:00 +0530 https://www.taxtmi.com/circulars?id=10612