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TMI BlogAssessment - General - Specified provisions of the Act which shall apply to Centralised Processing of Returns Scheme, 2011.X X X X Extracts X X X X X X X X Extracts X X X X ..... adaptations as specified hereunder, namely: - 1. This notification shall come into force on the date of its publication in the Official Gazette. 2. The provisions of section 139 of the Act shall apply to returns received under Centralised Processing of Returns Scheme, 2011 subject to the following, namely :- A. ( i ) All ITR-V (acknowledgement) forms duly verified shall be sent to the Centralised Processing Centre, either through ordinary or speed post, within such period of uploading the electronically filed return as may be specified by the Director General in this behalf. ( ii ) The date of transmitting the data electronically shall be the date of furnishing the return if the Form ITR-V is furnished in the prescribed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n in the return or in the schedules or for any other reason. C. ( i ) In case of a defective return, the Commissioner shall intimate this to the person through e-mail or by placing a suitable communication on the e-filing website. ( ii ) A person shall comply with the notice regarding defective return by uploading the rectified return within the period of time mentioned in the notice. ( iii ) The Commissioner may, in order to avoid hardship to the person, condone the delay in uploading of rectified return. ( iv ) In case no response is received from the person in reply to the notice of defective return, the Commissioner may declare a return as not having been uploaded at all or process the return on the basis of information av ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y applicable. ( iv ) The Commissioner may,- ( a ) adopt appropriate procedures for processing of returns; and ( b ) decide the order of priority for processing of returns of income based on administrative requirements. ( v ) Wherever a return cannot be processed in the Centre for any reason, the Commissioner shall arrange to transmit such return to the Assessing Officer having jurisdiction for processing. ( vi ) The Centre may call for such clarification, evidence or document as may be required for the purpose of facilitating the processing of return and all such clarification, evidence or document shall be furnished electronically. 4. The provisions of section 154 of the Act shall apply to all the returns received u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as uploaded onto the system of the Centre by the Assessing Officer. 6. ( i ) Where a return is processed at the Centre, the appeal proceedings relating to the processing of the return shall lie with Commissioner of Income-tax (Appeals) having jurisdiction over the Assessing Officer and any reference to the Commissioner of Income-tax (Appeals) in any communication from the Centre shall mean such jurisdiction of the said Commissioner. ( ii ) Remand reports, giving effect to appellate order and any other reports to be furnished before the Commissioner of Income-tax (Appeals) shall be submitted by the Assessing Officer having jurisdiction as regards the person. 7. The provisions of section 282 of the Act shall apply to all retur ..... X X X X Extracts X X X X X X X X Extracts X X X X
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