TDS statement amendment: correction statements now fall within the reporting obligations under section 200A. The amendment inserts the words "or a correction statement" after "where a statement of tax deduction at source" in subsection (1) of section 200A, ... Summary
TDS statement amendment: correction statements now fall within the reporting obligations under section 200A.
The amendment inserts the words "or a correction statement" after "where a statement of tax deduction at source" in subsection (1) of section 200A, thereby bringing correction statements within the statutory framework governing statements of tax deduction at source; the insertion takes effect from the first day of October, 2014.
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