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        Direct Taxes

        Para 7 - Adjustment against outstanding tax demand

        Centralised Processing of Statements of Tax Deducted at Source Scheme, 2013
        Chapter 01

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        Adjustment of refunds against outstanding tax demands: TDS processing refunds are applied to existing tax liabilities under statutory set off rules. Refunds arising from processing of TDS statements under the Centralised Processing Scheme, 2013 are to be applied against existing tax liabilities, and the provisions of section 245 of the Act shall, so far as may be, apply to effect such adjustment.
                      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.

                            Adjustment of refunds against outstanding tax demands: TDS processing refunds are applied to existing tax liabilities under statutory set off rules.

                            Refunds arising from processing of TDS statements under the Centralised Processing Scheme, 2013 are to be applied against existing tax liabilities, and the provisions of section 245 of the Act shall, so far as may be, apply to effect such adjustment.


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