Para 2 - Definitions - Centralised Verification Scheme, 2019

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 of the processing to the Assessing Officer; (c) Director General means the Director General of Income-tax appointed under sub-section (1) of section 117 of the Act and authorised by the Board in this behalf; (d) Principal Director General means the Principal Director General of Income-tax appointed under sub-section (1) of section 117 of the Act and authorised by the Board in this behalf; (e) Designated Authority means the income-tax authority authorised by the Board for the purposes of section 133C of the Act ; (f) portal means the web portal used for the purposes of this scheme. (2) The words and expressions used herein but not defined and defined in the Act shall have the meanings respectively assigned to them in the Act.