Para 3 - Application - Centralised Verification Scheme, 2019

3. Application. -This scheme shall be applicable to any information or documents, - (1) in possession of the Centre; or (2) made available to the Centre, by - (i) the Principal Director General of Income-tax (Systems) or the Director General of Income-tax (Systems); (ii) the Director General of Income-tax (Risk Assessment); (iii) the Director of Income-tax (Intelligence and Criminal Investigation); (iv) the Commissioner of Income-tax in charge of the Centralised Processing Centre for processing of returns; (v) the Commissioner of Income-tax in charge of the Centralised Processing Cell for processing of statements of tax deducted at source; or (vi) any other authority, body or person, in accordance with the orders issued by the Board under section 119 of the Act.