Para 2 - Definitions - Centralised Processing of Statements of Tax Deducted at Source Scheme, 2013

1 [Definitions 2. (1) In this scheme, unless the context otherwise requires,- (a) "Act" means the Income -tax Act, 1961 (43 of 1961); (b) "Assessing Officer" means the Assessing Officer who is ordered or directed under section 120 of the Act to exercise or perform all or any of the powers and functions conferred on, or assigned to, an Assessing Officer under Chapter XVII of the Act; (c) "authorised agency" means the person authorised by the Director General to receive the statement of tax deducted at source or correction statement of tax deducted at source; (d) "Board" means the Central Board of Direct Taxes constituted under the Central Boards of Revenue Act, 1963 (54 of 1963); (e) "Cell" means the Centralised Processing Cell having jurisdiction over such statements of tax deducted at source as may be specified by the Board; (f) "Commissioner" means the Commissioner of Income-tax in charge of the Centralised Processing Cell; (g) "correction statement of tax deducted at source" means the statement furnished for rectifying any mistake or to add, delete or update the information furnished in the statement of tax deducted at source furnished under sub-section (3) of section 200 of the Act; (h) "deductor" means a person deducting tax in accordance with the provisions of Chapter XVII of the Act; (i) "Director General" means the Director General of Income-tax (Systems) appointed as such under sub-section (1) of section 117 of the Act; (j) "portal" means the web portal of the authorised agency or the web portal of the Cell, as the case may be; (k) "statement of tax deducted at source" means statement of tax deducted at source furnished under sub-section (3) of section 200 of the Act. (2) The words and expressions used herein but not defined and defined in the Act shall have the meaning respectively assigned to them in the Act. ] ----------------- Notes:- 1. Inserted vide Notification No. 03/2013, dated 15.01.2013