Para 5 - Processing of statements - Centralised Processing of Statements of Tax Deducted at Source Scheme, 2013

1 [Processing of statements 5. (1) The Cell shall process the statement of tax deducted at source furnished by a deductor in the manner specified under sub-section (1) of section 200A of the Act after taking into account the information contained in the correction statement of tax deducted at source, if any, furnished by the deductor before the date of processing. (2) The Commissioner may- (a) adopt appropriate procedure for processing of the statement of tax deducted at source; or (b) decide the order of priority for processing of the statement of tax deducted at source based on administrative requirements. ] ----------------- Notes:- 1. Inserted vide Notification No. 03/2013, dated 15.01.2013