Para 4 - Furnishing of correction statement of tax deducted at source - Centralised Processing of Statements of Tax Deducted at Source Scheme, 2013

1 [Furnishing of correction statement of tax deducted at source 4. (1) A deductor shall furnish the correction statement of tax deducted at source in the form specified by the Director General- (a) at the authorised agency through electronic mode; or (b) online through the portal. (2) The correction statement referred to in sub-paragraph (1) shall be furnished under digital signature or verified through a process in accordance with the procedure, formats, and standards specified by the Director General. ] ----------------- Notes:- 1. Inserted vide Notification No. 03/2013, dated 15.01.2013