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Section 206CB - Processing of statements of tax collected at source

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Full Text of the Document

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.... processed in the following manner :- * (a) the sums collectible under this Chapter shall be computed after making the following adjustments, namely:- * (i) any arithmetical error in the statement; * (ii) an incorrect claim, apparent from any information in the statement; * (b) the interest, if any, shall be computed on the basis of the sums collectible as computed in the statement; * (c....

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