Key definitions in centralised TDS processing scheme clarify roles, statements, correction mechanisms and portal-based filing under income-tax law. The scheme defines key terms for centralised electronic processing of TDS statements: the Act, Assessing Officer under section 120, authorised agency appointed by the Director General, Board, Centralised Processing Cell and its Commissioner, Director General of Income-tax (Systems), statement of tax deducted at source under section 200(3), correction statement for rectifications or updates, and the portal as the electronic interface. Words not defined in the scheme take the meanings assigned in the Income-tax Act, 1961.
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Provisions expressly mentioned in the judgment/order text.
Key definitions in centralised TDS processing scheme clarify roles, statements, correction mechanisms and portal-based filing under income-tax law.
The scheme defines key terms for centralised electronic processing of TDS statements: the Act, Assessing Officer under section 120, authorised agency appointed by the Director General, Board, Centralised Processing Cell and its Commissioner, Director General of Income-tax (Systems), statement of tax deducted at source under section 200(3), correction statement for rectifications or updates, and the portal as the electronic interface. Words not defined in the scheme take the meanings assigned in the Income-tax Act, 1961.
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