Statement requirement for tax credited without challan: responsible officers must file prescribed verified statements and corrections. A new provision mandates that the officer responsible for crediting tax paid to the Central Government without production of a challan must deliver to the prescribed income-tax authority, or an authorised person, a prescribed and verified statement containing specified particulars within the prescribed time. The responsible officer includes Pay and Accounts Officer, Treasury Officer, Cheque Drawing and Disbursing Officer or any other person so named. A correction statement may be submitted to rectify errors or to add, delete or update information in the originally furnished statement in the form and manner specified by the authority.
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Provisions expressly mentioned in the judgment/order text.
Statement requirement for tax credited without challan: responsible officers must file prescribed verified statements and corrections.
A new provision mandates that the officer responsible for crediting tax paid to the Central Government without production of a challan must deliver to the prescribed income-tax authority, or an authorised person, a prescribed and verified statement containing specified particulars within the prescribed time. The responsible officer includes Pay and Accounts Officer, Treasury Officer, Cheque Drawing and Disbursing Officer or any other person so named. A correction statement may be submitted to rectify errors or to add, delete or update information in the originally furnished statement in the form and manner specified by the authority.
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