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TMI BlogCentralised Processing of Statements of Tax Deducted at Source Scheme, 2013.X X X X Extracts X X X X X X X X Extracts X X X X ..... (1) This scheme may be called the Centralised Processing of Statements of Tax Deducted at Source Scheme, 2013. (2) It shall come into force on the date of its publication in the Official Gazette. Definitions 2. (1) In this scheme, unless the context otherwise requires,- (a) "Act" means the Income -tax Act, 1961 (43 of 1961); (b) "Assessing Officer" means the Assessing Officer who is ordered or directed under section 120 of the Act to exercise or perform all or any of the powers and functions conferred on, or assigned to, an Assessing Officer under Chapter XVII of the Act; (c) "authorised agency" means the person authorised by the Director General to receive the statement of tax deducted at source or correction statement of tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of correction statement of tax deducted at source 4. (1) A deductor shall furnish the correction statement of tax deducted at source in the form specified by the Director General- (a) at the authorised agency through electronic mode; or (b) online through the portal. (2) The correction statement referred to in sub-paragraph (1) shall be furnished under digital signature or verified through a process in accordance with the procedure, formats, and standards specified by the Director General. 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 containe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the provisions of section 245 of the Act shall, so far as may be, apply. Appeal 8. (1) Where a statement of tax deducted at source is processed at the Cell, the appeal proceedings relating to the processing of the statement shall lie with the Commissioner of Income-tax (Appeals) having jurisdiction over the Assessing Officer who has jurisdiction over the deductor and any reference to Commissioner of Income-tax (Appeals) in any communication from the Cell shall mean such jurisdictional Commissioner of Income-tax (Appeals). (2) The Assessing Officer who has jurisdiction over the deductor shall submit the remand report and any other report to be furnished before the Commissioner of Income-tax (Appeals) and an order, if any, giving effec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cify 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 b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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