Centralised Verification Scheme, 2019

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..... oard 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 available the outcome .....

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..... ordance 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-paragraph (1) shall be furnished on or before the date specified in the notice. 5. Response to notice. -T .....

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..... tatus of verification, display of relevant details, and facility of download; (e) accessing, processing and verification of information and response including documents submitted during the verification process; (f) format and data structure for making available the outcome of verification to the Assessing Officer; (g) call centre to answer queries and provide support services, including outbound calls and inbound calls seeking information or clarification; (h) receipt, scanning, data entry, storage and retrieval of information or documents in a centralised manner; (i) grievance redressal mechanism in the Centre. [F. No. 370142/22/2017-TPL] SALIL MISHRA, Director (Tax Policy and Legislation) - Notification Tax .....

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