Para 9 - No personal appearance at the Cell - Centralised Processing of Statements of Tax Deducted at Source Scheme, 2013

1 [No personal appearance at the Cell 9. (1) No person shall be required to appear personally or through authorised representative before the authorities at the Cell in connection with any proceedings. (2) The Cell may call for such clarification, evidence or document as may be required for the purposes of the processing of statement of tax deducted at source or for the purposes of the rectification of any order or intimation passed or sent by the Cell under the provisions of the Act. (3) The deductor shall furnish the reply to any communication under sub-paragraph (2) in such format as may be specified by the Director General. ] ----------------- Notes:- 1. Inserted vide Notification No. 03/2013, dated 15.01.2013