Para 11 - Power to specify procedure and processes - Centralised Processing of Statements of Tax Deducted at Source Scheme, 2013

1 [Power to specify procedure and processes 11. The Director General may specify procedures and processes, from time to time, for effective functioning of the Cell in an automated and mechanised environment, including specifying the procedure, formats, standards and processes in respect of the following matters, namely:- (a) form of correction statement of tax deducted at source; (b) the manner of verification of correction statement of tax deducted at source; (c) receipt of correction statement of tax deducted at source; (d) form of rectification application; (e) the manner of verification of rectification application; (f) receipt and processing of rectification applications in the Cell; (g) the mode and format of the acknowledgement to be issued by the Cell for the receipt of any document; (h) the mode of authentication of any document or information submitted to the Cell, including authentication by digital signature or electronic signature; (i) validation of any software used for electronic filing of correction statement of tax deducted at source or rectification application; (j) provision of web portal facility including login facility, tracking status of correction statement of tax deducted at source or statement of tax deducted at source, display of relevant details of tax deduction or refunds to the taxpayer or deductor, as the case may be, and facility of download of relevant information; (k) call centre to answer queries and provide taxpayer services, including outbound calls to a deductor requesting for clarification to facilitate the processing of the statement of tax deducted at source filed; (l) provision of grievance redressal mechanism in the Cell; (m) managing tax administration functions such as receipt, scanning, data entry, processing, storage and retrieval of statement of tax deducted at source and documents in a centralised manner or receipt of paper documents through authorised intermediaries. ] ----------------- Notes:- 1. Inserted vide Notification No. 03/2013, dated 15.01.2013