e-Verification Scheme, 2021: Income Tax Notification No. 137/2021 MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 13th December, 2021 (INCOME-TAX) S.O. 5187(E).—In exercise of the powers conferred by sub-sections (1) and (2) of section 135A 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-Verification 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) “authorised representative” shall have the same meaning as assigned to it in sub-section (2) of section 288 of th...
