Correction statement filing must be submitted electronically and authenticated by digital signature or approved verification. Correction statements for tax deducted at source must be furnished in the form specified by the Director General and submitted either at an authorised agency through electronic mode or online via the portal. These correction statements must be authenticated under a digital signature or verified through a process in accordance with the procedures, formats, and standards specified by the Director General.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Correction statement filing must be submitted electronically and authenticated by digital signature or approved verification.
Correction statements for tax deducted at source must be furnished in the form specified by the Director General and submitted either at an authorised agency through electronic mode or online via the portal. These correction statements must be authenticated under a digital signature or verified through a process in accordance with the procedures, formats, and standards specified by the Director General.
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