Jurisdictional delegation of TDS processing permits centralised commissioner to process statements and exercise related powers. The notification vests the Commissioner overseeing centralised TDS processing with concurrent powers to process TDS statements, rectify apparent mistakes from processing, set off or adjust refunds against a deductor's outstanding tax liability, and issue demand notices for specified classes of TDS-related cases; the Commissioner may delegate these powers in writing to subordinate Additional or Joint Commissioners, who may further delegate them to Assessing Officers for the specified cases.
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.
Jurisdictional delegation of TDS processing permits centralised commissioner to process statements and exercise related powers.
The notification vests the Commissioner overseeing centralised TDS processing with concurrent powers to process TDS statements, rectify apparent mistakes from processing, set off or adjust refunds against a deductor's outstanding tax liability, and issue demand notices for specified classes of TDS-related cases; the Commissioner may delegate these powers in writing to subordinate Additional or Joint Commissioners, who may further delegate them to Assessing Officers for the specified cases.
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