TaxTMI 
TaxTMI 
Centralised Processing of Returns Scheme, 2011.
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....ext otherwise requires - (a) 'Act' means the Income Tax Act, 1961 (43 of 1961). (b) 'Board' means Central Board of Direct Taxes constituted under the Central Board of Revenues Act, 1963 (54 of 1963). (c) 'Centre' means the Centralised Processing Centre having jurisdiction over such return of income as may be specified by the Board. (d) 'Commissioner' means the Commissioner of Income-tax, Centralised Processing Centre. (e) 'Director General' means the Director General of Income-tax (Systems). (f) words and expressions used herein but not defined and defined in the Act shall have the meaning respectively assigned to them in the Act. 3. Scope of th....
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.... the Centre. (7) The Form ITR-V duly verified shall be sent to the Centre, either through ordinary or speed post, within such period of uploading the electronically filed return as may be specified by the Director General in this behalf. (8) The date of transmitting the data electronically shall be the date of furnishing the return if the Form ITR-V is furnished in the prescribed manner and within the period specified. (9) In case Form ITR-V furnished after the prescribed time is rejected on account of it being unsigned, illegible, mutilated, bad quality or not as per specification, it shall be deemed that the return in respect of which the Form ITR-V has been filed was never furnished and it shall be incumbent on....
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....ii) A person may comply with the notice regarding defective return by uploading the rectified return within the period of time mentioned in the notice. (iv) The Commissioner may, in order to avoid hardship to the person, condone the delay in uploading of rectified return. (v) In case no response is received from the person in reply to the notice of defective return, the Commissioner may declare a return as not having been uploaded at all or process the return on the basis of information available. 7. Centralised Processing Centres.- (1) The Board may set up as many Centralised Processing Centres as it may deem necessary and specify their respective jurisdictions. (2) The processing of the returns....
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.... to the Assessing Officer having jurisdiction for processing. 9. Rectification of mistake.- (i) With a view to rectifying any mistake apparent from the record under section 154 of the Act, the Centre, on its own or on receiving an application from the person, may amend any order or intimation passed or sent by it under the provisions of the Act. (ii) An application for rectification shall be filed electronically to the Centre in the format prescribed and will be processed in the same manner as a return of income-tax. (iii) Where the rectification order results in a demand of tax, the order under section 154 of the Act passed by the Centre shall be deemed to be a notice of demand under section 156 of the Income-....
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....shall be submitted by the Assessing Officer having jurisdiction as regards the person. 12. No personal appearance in the Centre.- (i) A person shall not be required to appear either personally or through authorised representative before the authorities at the Centre in connection with any proceedings. (ii) Written or electronic communication from such person or authorized representative in the format specified by the Centre in this respect shall be sufficient compliance of the query or clarification received from the Centre. (iii) The Centre may call for such clarification, evidence or document as may be required for the purpose of facilitating the processing of return and all such clarification, evidence or do....