Centralised Verification Scheme, 2019

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.... Central Board of Direct Taxes hereby makes the following scheme for centralised issuance of notice and for processing of information or documents and making available the outcome of the processing to the Assessing Officer, namely:- 1. Short title and commencement.- (1) This scheme may be called the Centralised Verification Scheme, 2019. (2) It shall come into force on the date of its publication in the Official Gazette. 2. Definitions.- (1) In this scheme, unless the context otherwise requires,- (a) "Act" means the Income-tax Act, 1961 (43 of 1961); (b) "Centre" means the Centralised Verification Centre set up for centralised issuance of notice and for processing of information or documents and making....

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....ax deducted at source; or (vi) any other authority, body or person, in accordance with the orders issued by the Board under section 119 of the Act. 4. Issue and service of notice.- (1) The Centre may issue a notice to any person requiring him to furnish information or documents for the purposes of verification of the information or documents referred to in paragraph 3. (2) The notice shall be issued under digital signature of the Designated Authority. (3) The notice shall be served by delivering a copy by electronic mail or by placing a copy in the registered account on the portal followed by an intimation by Short Message Service. (4) The information or documents called for under sub-parag....