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;