Correction of Demand: central action plan mandates verification and certification timelines for assessment, TDS and appellate processing. Central Action Plan prescribes time bound operational tasks for tax administration: correction and certification of demands (including verification of disputed demands, crediting prepaid taxes shown in Form 26AS, effecting appellate orders, disposing rectification applications and certifying CPC demands where notices under section 245 apply), prioritised uploading and tagging of manual TDS demands and unconsumed challans, completion of post survey enquiries with issuance of notices under sections 143(2)/148, audit reconciliations and settlement of internal audit objections, International Taxation verifications of selected 15CA cases and Transfer Pricing comparable searches, and supervisory monitoring, APAR submission and exemption database updates by senior commissioners.
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Provisions expressly mentioned in the judgment/order text.
Correction of Demand: central action plan mandates verification and certification timelines for assessment, TDS and appellate processing.
Central Action Plan prescribes time bound operational tasks for tax administration: correction and certification of demands (including verification of disputed demands, crediting prepaid taxes shown in Form 26AS, effecting appellate orders, disposing rectification applications and certifying CPC demands where notices under section 245 apply), prioritised uploading and tagging of manual TDS demands and unconsumed challans, completion of post survey enquiries with issuance of notices under sections 143(2)/148, audit reconciliations and settlement of internal audit objections, International Taxation verifications of selected 15CA cases and Transfer Pricing comparable searches, and supervisory monitoring, APAR submission and exemption database updates by senior commissioners.
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