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    <title>Furnishing of correction statement of tax deducted at source</title>
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    <description>Correction statements for tax deducted at source must be furnished in the form specified by the Director General and submitted either at an authorised agency through electronic mode or online via the portal. These correction statements must be authenticated under a digital signature or verified through a process in accordance with the procedures, formats, and standards specified by the Director General.</description>
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