Centralised Processing of Statements of Tax Deducted at Source Scheme, 2013.

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....atements of tax deducted at source, namely:-      Short title and commencement      1. (1) This scheme may be called the Centralised Processing of Statements of Tax Deducted at Source Scheme, 2013.       (2) It shall come into force on the date of its publication in the Official Gazette.      Definitions      2. (1) In this scheme, unless the context otherwise requires,-            (a) "Act" means the Income -tax Act, 1961 (43 of 1961);            (b) "Assessing Officer" means the Assessing Officer who is ordered or di....

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....nbsp;         (i) "Director General" means the Director General of Income-tax (Systems) appointed as such under sub-section (1) of section 117 of the Act;            (j) "portal" means the web portal of the authorised agency or the web portal of the Cell, as the case may be;            (k) "statement of tax deducted at source" means statement of tax deducted at source furnished under sub-section (3) of section 200 of the Act.       (2) The words and expressions used herein but not defined and defined in the Act shall have the meaning respectively assigned to them in the....

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....propriate procedure for processing of the statement of tax deducted at source; or            (b) decide the order of priority for processing of the statement of tax deducted at source based on administrative requirements.      Rectification of mistake      6. (1) An Income-tax authority of the Cell may, with a view to rectifying any mistake apparent from the record under section 154 of the Act, on its own motion or on receiving an application from the deductor, amend any order or intimation passed or sent by it under the Act.       (2) An application for rectification shall be furnished in the form and manner specif....

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.... jurisdiction over the deductor shall submit the remand report and any other report to be furnished before the Commissioner of Income-tax (Appeals) and an order, if any, giving effect to appellate order shall be passed by such Assessing Officer.      No personal appearance at the Cell      9. (1) No person shall be required to appear personally or through authorised representative before the authorities at the Cell in connection with any proceedings.       (2) The Cell may call for such clarification, evidence or document as may be required for the purposes of the processing of statement of tax deducted at source or for the purposes of the rectification of any order o....

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....cesses, from time to time, for effective 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 of verification of correction statement of tax deducted at source;            (c)  receipt of correction statement of tax deducted at source;            (d)  form of rectification application; ....