Processing of tax deducted at source statements must consider timely corrections, with administrative authority determining procedures and priorities. Tax deducted at source statements are processed by the Cell under the applicable statutory procedure, with effect given to any correction statement ... Summary
Processing of tax deducted at source statements must consider timely corrections, with administrative authority determining procedures and priorities.
Tax deducted at source statements are processed by the Cell under the applicable statutory procedure, with effect given to any correction statement furnished by the deductor before processing. The Commissioner may prescribe procedures for such processing and determine the order of priority for processing according to administrative requirements.
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