Section 2 in Centralised Communication Scheme, 2018
2. Definitions.
(1)In this scheme, unless the context otherwise requires,-(a)"Act" means the Income-tax Act, 1961 (43 of 1961);(b)"Director General" means the Director General of Income-tax appointed under sub-section (1) of section 117 of the Act and authorised by the Board in this behalf;(c)"Principal Director General" means the Principal Director General of Income-tax appointed under subsection (1) of section 117 of the Act and authorised by the Board in this behalf;(d)"Designated authority" means the income-tax authority prescribed under sub-section (1) of Section 133C of the Act who is in charge of the Centralised Communication Centre;(e)"Portal" means the web portal of the Centralised Communication Centre.(2)The words and expressions used herein but not defined and defined in the Act shall have the meaning respectively assigned to them in the Act.
