Processing of TDS statements: correction statements govern final processing; Commissioner may set procedures and processing priorities. The Centralised Processing Cell must process TDS statements furnished by a deductor in the prescribed manner, incorporating any correction statement furnished before processing, and the Commissioner may adopt procedures for processing and decide the order of priority for processing statements based on administrative requirements.
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.
Processing of TDS statements: correction statements govern final processing; Commissioner may set procedures and processing priorities.
The Centralised Processing Cell must process TDS statements furnished by a deductor in the prescribed manner, incorporating any correction statement furnished before processing, and the Commissioner may adopt procedures for processing and decide the order of priority for processing statements based on administrative requirements.
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