Para 3 - Scope of the Scheme - E-Verification Scheme, 2021

3. Scope of the Scheme. - (1) The scope of the Scheme shall be in respect of: (i) calling for information under section 133 of the Act; (ii) collecting certain information under section 133B of the Act; (iii) calling for information by the prescribed income-tax authority under section 133C of the Act; (iv) exercise of power to inspect registers of companies under section 134 of the Act; and (v) exercise of power of Assessing Officer under section 135 of the Act. (2) The Scheme shall be applicable to exercise the functions referred to in sub-paragraph (1) for processing or utilisation of the information which is,- (i) in possession of the Principal Director General of Income-tax (Systems) or Director General of Income-tax (Systems), as the case may be; or (ii) made available to the Principal Director General of Income-tax (Systems)or Director General of Income-tax (Systems), as the case may be, by- (a) the Director General of Income-tax (Intelligence and Criminal Investigation); (b) the Commissioner of Income-tax in charge of the Centralised Processing Centre for processing of returns; (c) the Commissioner of Income-tax in charge of the Centralised Processing Centre (TDS) for processing of statement of tax deducted at source; or (d) any other authority, body or person.