https://www.taxtmi.com/acts?id=36673 The scheme defines the Income Tax Act as the governing statute and states that terms not defined in the scheme carry the meanings assigned in the Act. It establishes institutional designations and roles: the Board as the central tax board, the Centre as the Centralised Processing Centre with jurisdiction over specified returns, the Commissioner as the Commissioner of Income-tax at the Centre, and the Director General as the Director General of Income-tax (Systems). en-us Fri, 14 Jun 2019 14:34:39 +0530 Fri, 14 Jun 2019 14:34:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=36673 The scheme defines the Income Tax Act as the governing statute and states that terms not defined in the scheme carry the meanings assigned in the Act. It establishes institutional designations and roles: the Board as the central tax board, the Centre as the Centralised Processing Centre with jurisdiction over specified returns, the Commissioner as the Commissioner of Income-tax at the Centre, and the Director General as the Director General of Income-tax (Systems). Act-Rules Direct Taxes Fri, 14 Jun 2019 14:34:39 +0530 https://www.taxtmi.com/acts?id=36673