TMI BlogCentralised Processing of Returns Scheme, 2011.X X X X Extracts X X X X X X X X Extracts X X X X ..... - ( 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 the Scheme.- This scheme shall be appli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re, 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 the person to electronically file the return of income again followed by submission of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 shall be undertaken at the Centralised Processing Centre. 8. Processing of Returns.- ( i ) The Centre shall process a valid return of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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-tax Act . ( iv ) In case of error in processing due to an error in data entry or a software error or otherwise, resulting in excess refund being computed or reduction in demand of tax, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ally 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 document shall be furnished electronically. 13. Service of notice or communication.- ( i ) The service of a notice or order or any other communication by the Centre may be made by- a . sendin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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