Processing of returns: electronic intimation treated as notice of demand after automated credit validation and Commissioner may set procedures The Centre must determine tax payable or refund on a valid return by crediting TCS, TDS and tax payments that can be automatically validated against TDS/TCS statements and authorised-bank challans, then electronically issue an e-mail intimation specifying the payable or refundable amount; any intimation requiring payment is deemed to be a notice of demand under the Act.
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 returns: electronic intimation treated as notice of demand after automated credit validation and Commissioner may set procedures
The Centre must determine tax payable or refund on a valid return by crediting TCS, TDS and tax payments that can be automatically validated against TDS/TCS statements and authorised-bank challans, then electronically issue an e-mail intimation specifying the payable or refundable amount; any intimation requiring payment is deemed to be a notice of demand under the Act.
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