Para 2 - Definition - Centralised Processing of Returns Scheme, 2011

2. Definition . - In this scheme, unless the context otherwise requires - ( 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.