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Power to specify procedure and processes

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....fective functioning of the Cell in an automated and mechanised environment, including specifying the procedure, formats, standards and processes in respect of the following matters, namely:-            (a) form of correction statement of tax deducted at source;            (b) the manner o....

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....) the mode of authentication of any document or information submitted to the Cell, including authentication by digital signature or electronic signature;            (i) validation of any software used for electronic filing of correction statement of tax deducted at source or rectification application;       &nbsp....