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    <title>Section 120(1) and (2) of the Income-tax Act, 1961 - Jurisdiction of income-tax authorities</title>
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    <description>The Central Board of Direct Taxes designates the Commissioner of Income-tax, Centralised Processing Centre, Bengaluru to exercise concurrent powers including processing of returns under section 143(1), rectification under section 154, calling for information under section 133, declaring returns invalid or defective, adjustment of refunds under section 245, and issuing notice of demand under section 156, with authority to delegate those powers in writing to Additional/Joint Commissioners and thence to Assessing Officers; the Schedule assigns CPC Bengaluru jurisdiction over all cases where returns are furnished in electronic and paper form.</description>
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      <description>The Central Board of Direct Taxes designates the Commissioner of Income-tax, Centralised Processing Centre, Bengaluru to exercise concurrent powers including processing of returns under section 143(1), rectification under section 154, calling for information under section 133, declaring returns invalid or defective, adjustment of refunds under section 245, and issuing notice of demand under section 156, with authority to delegate those powers in writing to Additional/Joint Commissioners and thence to Assessing Officers; the Schedule assigns CPC Bengaluru jurisdiction over all cases where returns are furnished in electronic and paper form.</description>
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