Processing of statement.

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... tical error in the statement; (b) the interest, if any, shall be computed on the basis of 2[sum deductible or payable, as the case may be,] as computed in the statement; (c) the sum payable by, or the amount of refund due to, the 1[assessee or e-commerce operator] shall be determined after adjustment of the amount computed under clause (b) against any amount paid under sub-section (2) of 3[sec .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ditiously determine the tax payable by, or the refund due to, the 5[assessee or ecommerce operator] as required under that sub-section. ********************* NOTES:- 1. Substituted vide Finance Act, 2020 dated 27-03-2020 before it was read as "assessee" 2. Substituted vide Finance Act, 2020 dated 27-03-2020 before it was read as "sum deductible" 3. Substituted vide F .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X