Para 8 - Processing of Returns - Centralised Processing of Returns Scheme, 2011

8. Processing of Returns.- ( i ) The Centre shall process a valid return of income in the following manner, namely:- ( a ) the sum payable to, or the amount of refund due to, the person shall be determined after credit of such Tax collected at Source (TCS), Tax Deducted at Source (TDS) and tax payment claims which can be automatically validated with reference to data uploaded through TDS and TCS statements by the deductors or the collectors, as the case may be, and tax payment challans reported through authorised banks in accordance with the procedures adopted by the Centre in this regard. ( b ) an intimation shall be generated electronically and sent to the person by e-mail specifying the sum determined to be payable by, or the amount of the refund due to, the person; and ( c ) any intimation to the person to pay any sum determined to be payable shall be deemed to be a notice of demand as per the provisions of section 156 of the Act and all other provisions of the Act shall be applicable accordingly. ( ii ) The Commissioner may, - ( a ) adopt appropriate procedure for processing of returns; or ( b ) decide the order of priority for processing of returns of income based on administrative requirements. ( iii ) Wherever a return cannot be processed in the Centre for any reasons, the Commissioner shall arrange to transmit such return to the Assessing Officer having jurisdiction for processing.