Centralised Communication Scheme, 2018

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....ed by sub-section (3) of section 133C of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following scheme for centralised issuance of notice, namely:- 1. Short title and commencement- (1) This scheme may be called the Centralised Communication Scheme, 2018. (2) It shall come into force on the date of its publication in the Official Gazette. 2. ....

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.... expressions used herein but not defined and defined in the Act shall have the meaning respectively assigned to them in the Act. 3. Issue and service of notice- (1) The Centralised Communication Centre shall issue notice to any person requiring him to furnish information or documents for the purpose of verification of information in his possession. (2) The notice shall be issued under dig....

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....subparagraph (1) of paragraph 3. (2) The Principal Director General of Income-tax (Systems) or the Director General of Income-tax (Systems) shall specify the procedure, formats and standards for furnishing response to the notices. 5. No personal appearance-No person shall be required to appear personally or through authorised representative before the designated authority at the Centralised ....