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    <title>Power to specify procedure and processes</title>
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    <description>The Director General is empowered to specify procedures for centralised, automated processing of tax returns, including electronic rectification, parameters for accepting Form ITR-V acknowledgments, validation of e filing software, operation of call centres for taxpayer assistance, and centralised receipt, scanning, data entry, processing, refund issuance, and storage and retrieval of returns and documents, including receipt of paper documents through authorised intermediaries.</description>
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      <description>The Director General is empowered to specify procedures for centralised, automated processing of tax returns, including electronic rectification, parameters for accepting Form ITR-V acknowledgments, validation of e filing software, operation of call centres for taxpayer assistance, and centralised receipt, scanning, data entry, processing, refund issuance, and storage and retrieval of returns and documents, including receipt of paper documents through authorised intermediaries.</description>
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