Para 1 - Short title and commencement - Centralised Processing of Returns Scheme, 2011

Notification No.2/2012[F.No.142/27/2011-SO(TPL)] Dated 4-1-2012 S.O. 16 (E):- In exercise of the powers conferred by sub-section (1A) of section 143 of Income Tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby specifies the following scheme for processing of returns of income, namely:- 1. Short title and commencement.- (1). This Scheme may be called the Centralised Processing of Returns Scheme, 2011. (2). It shall come into force on the date of its publication in the Official Gazette.