https://www.taxtmi.com/acts?id=36679 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. en-us Fri, 14 Jun 2019 14:36:24 +0530 Fri, 14 Jun 2019 14:36:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=36679 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. Act-Rules Direct Taxes Fri, 14 Jun 2019 14:36:24 +0530 https://www.taxtmi.com/acts?id=36679