Para 2 - Definitions - Centralised Processing of Equalisation Levy Statement Scheme, 2023

2. Definitions . - In this scheme, unless the context otherwise requires, (a) Act means the Finance Act, 2016 ( 28 of 2016) ; (b) authorised representative shall have the same meaning as assigned to it in sub-section (2) of section 288 of the Income-tax Act,1961 (43 of 1961) ; (c) Centre means the Centralised Processing Centre as referred in clause (c) of paragraph 2 of the Centralised Processing of Returns Scheme, 2011 ; (d) Commissioner means the Commissioner of Income-tax, Centralised Processing Centre as referred in clause (d) of paragraph 2 of the Centralised Processing of Returns Scheme, 2011 ; (e) designated portal means the web portal designated as such by the Principal Director General of Income-tax (Systems) or Director General of Income-tax (Systems), as the case may be; (f) Director General means the Principal Director General of Income-tax (Systems) or the Director General of Income-tax (Systems), as the case may be; (g) rules means Equalisation levy Rules, 2016 ; (h) e-mail means a message or information created or transmitted or received on a computer, computer system, computer resource or communication device including attachments in text, image, audio, video and any other electronic record, which may be transmitted with the message; (i) Equalisation Levy Statement means the statement furnished under section 167 of the Act; (j) registered electronic account of the assessee or e-commerce operator means the electronic filing account registered by the assessee or e-commerce operator in designated portal; (k) words and expressions used herein but not defined and defined under Chapter VIII of the Act shall have the meaning respectively assigned to them under that Chapter .