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.... (2) of section 288 of the Income-tax Act,1961 (43 of 1961); (c) "Centre" means the Centralised Processing Centre as referred in clause (c) of paragraph 2 of the Centralised Processing of Returns Scheme, 2011; (d) "Commissioner" means the Commissioner of Income-tax, Centralised Processing Centre as referred in clause (d) of paragraph 2 of the Centralised Processing of Returns Scheme, 2011; (e) ....

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