F.No.142/8/2016-TPL
Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes
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Circular No. 31 of 2016-Income Tax
New Delhi, dated 30th August, 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.
(R. Lakshmi Narayanan)
Under Secretary to the Government of India