MANU/CBDT/0003/2023

Ministry : Ministry of Finance

Department/Board : CBDT

Notification No. : 03/2023

Date of Notification : 07.02.2023

Date of Publication : 07.02.2023

Centralised Processing of Equalisation Levy Statement Scheme, 2023

S.O.614(E).--In exercise of the powers conferred by sub-section (2) of section 168 of Finance Act, 2016 (28 of 2016), the Central Board of Direct Taxes hereby makes the following scheme for processing of statement furnished under section 167 of the Act, namely:-

1. Short title and commencement.--

(1) This Scheme may be called the Centralised Processing of Equalisation Levy Statement Scheme, 2023.

(2) It shall come into force on the date of its publication in the Official Gazette.

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;