SECTION 186, READ WITH SECTION 183, OF THE FINANCE ACT, 2016 – INCOME DECLARATION SCHEME, 2016 – MANNER OF DECLARATION – EXERCISE OF CONCURRENT POWERS AND FUNCTIONS BY COMMISSIONER OF INCOME-TAX, CENTRALIZED PROCESSING CENTRE, BENGALURU IN RESPECT OF SAID DECLARATION

CIRCULAR NO.31 OF 2016 [F.NO.142/8/2016-TPL], DATED 30-8-2016

In continuation to Circular No. 19 of 2016 dated 25th May, 2016, the Commissioner of Income-tax, Centralized Processing Centre, Bengaluru, headquartered at Bengaluru, Karnataka shall exercise the concurrent powers and functions in respect of the declaration referred to in section 183 of the Finance Act, 2016 which has been furnished electronically under digital signature and shall also be deemed to be the Principal Commissioner or the Commissioner for the purposes of section 186 of the Finance Act, 2016 in respect of such declaration.