Centralised TDS statement processing definitions clarify institutional roles, correction statements, portal functions and adoption of undefined statutory meanings.

Definitions governing centralised processing of tax deducted at source statements specify the meanings of the Act, Assessing Officer, authorised agency, Board, Centralised Processing Cell, Commissioner, Director General, portal, deductor, original statement and correction statement. A correction statement may rectify mistakes or add, delete or update information in an original statement. Terms not defined in the Scheme but defined in the Act carry the meanings assigned under the Act.

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