MANU/CBDT/0142/2021
Ministry : Ministry of Finance
Department/Board : CBDT
Notification No. : 129/2021
Date of Notification : 01.11.2021
Date of Publication : 01.11.2021
e-Settlement Scheme, 2021
S.O.4584(E).--In exercise of the powers conferred by sub-section (11) and (12) of section 245D of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby makes the following Scheme, namely:--
1. Short title and commencement.--
(1) This Scheme may be called the e-Settlement Scheme, 2021.
(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 otherwise requires,-
(a) "Act" means the Income-tax Act, 1961 (43 of 1961);
(b) "addressee" shall have the same meaning as assigned to it in clause (b) of sub-section (1) of section 2 of the Information Technology Act, 2000 (21 of 2000);
(c) "applicant" means the assessee who had filed an application under section 245C of the Act and such application is a pending application;
(d) "authorised representative" shall have the same meaning as assigned to it in sub-section (2) of section 288 of the Act;