Centralised Communication Scheme, 2018

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..... ax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following scheme for centralised issuance of notice, namely:- 1. Short title and commencement- (1) This scheme may be called the Centralised Communication Scheme, 2018. (2) It shall come into force on the date of its publication in the Official Gazette. 2. Definitions.- (1) In this scheme, unless the context otherwi .....

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..... assigned to them in the Act. 3. Issue and service of notice- (1) The Centralised Communication Centre shall issue notice to any person requiring him to furnish information or documents for the purpose of verification of information in his possession. (2) The notice shall be issued under digital signature of the designated authority. (3) The notice shall be served by delivering a copy by electr .....

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..... of Income-tax (Systems) shall specify the procedure, formats and standards for furnishing response to the notices. 5. No personal appearance-No person shall be required to appear personally or through authorised representative before the designated authority at the Centralised Communication Centre in connection with any proceedings. 6. Power to specify procedure and processes-(1) The Principal .....

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