Para 7 - Adjustment against outstanding tax demand - Centralised Processing of Statements of Tax Deducted at Source Scheme, 2013

1 [Adjustment against outstanding tax demand 7. Where a refund arises from the processing of a statement under this scheme, the provisions of section 245 of the Act shall, so far as may be, apply. ] ----------------- Notes:- 1. Inserted vide Notification No. 03/2013, dated 15.01.2013