CBDT has notified Centralised Processing of Returns Scheme, 2011 vide Notification No.2/2012 [F.No.142/27/2011-SO(TPL)] dated 4.1.2012.
This schemes details out the entire process of e-filing of income tax returns, acknowledgement of such return & processing of returns in the Centralised Processing Centers. The scheme also provides procedure for rectification of mistakes on the returns and also provides for issuance of Order Under Section 154 of Income Act, 1961.
This scheme will provide full clarification to all procedural aspects in relation to e-filing of Income Tax Returns.
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