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of <h1>Deductors Must Submit TDS Correction Statements Electronically or Online with Digital Signature per 2013 Scheme Notification No. 03/2013.</h1> A deductor is required to submit a correction statement for tax deducted at source using the form specified by the Director General. This can be done either electronically through an authorized agency or online via the designated portal. The correction statement must be submitted with a digital signature or verified according to the procedures, formats, and standards set by the Director General. These requirements were established under the Centralised Processing of Statements of Tax Deducted at Source Scheme, 2013, as per Notification No. 03/2013.
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