Power to specify procedures for automated centralised processing of tax deduction statements, including digital authentication and service facilities. The Director General may specify procedures, formats and standards for effective automated functioning of the Centralised Processing Cell, covering form, receipt and verification of correction statements and rectification applications; authentication and electronic validation mechanisms; acknowledgement formats; web portal, call centre and grievance redressal facilities; and centralised receipt, scanning, data entry, processing, storage and retrieval of TDS statements and related documents.
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.
Power to specify procedures for automated centralised processing of tax deduction statements, including digital authentication and service facilities.
The Director General may specify procedures, formats and standards for effective automated functioning of the Centralised Processing Cell, covering form, receipt and verification of correction statements and rectification applications; authentication and electronic validation mechanisms; acknowledgement formats; web portal, call centre and grievance redressal facilities; and centralised receipt, scanning, data entry, processing, storage and retrieval of TDS statements and related documents.
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