Centralised
Processing of Statements of tax deducted at source scheme, 2013
Notification No. 3/2013[F.No.142/39/2012-SO(TPL)],
dated 15-1-2013
In exercise of the powers conferred by sub-section
(2) of section 200A of the Income-tax Act, 1961 (43 of 1961), the Central Board
of Direct Taxes hereby makes the following scheme for centralised processing of
statements 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 directed under section 120 of the Act to
exercise or perform all or any of the powers and functions conferred on, or
assigned to, an Assessing Officer under Chapter XVII of the Act;
(c) "authorised agency" means the
person authorised by the Director General to receive the statement of tax
deducted at source or correction statement of tax deducted at source;
(d) "Board" means the Central
Board of Direct Taxes constituted under the Central Boards of Revenue Act, 1963
(54 of 1963);
(e) "Cell" means the Centralised
Processing Cell having jurisdiction over such statements of tax deducted at
source as may be specified by the Board;
(f) "Commissioner" means the
Commissioner of Income-tax in charge of the Centralised Processing Cell;
(g) "correction statement of tax
deducted at source" means the statement furnished for rectifying any mistake
or to add, delete or update the information furnished in the statement of tax
deducted at source furnished under sub-section (3) of section 200 of the Act;
(h) "deductor" means a person
deducting tax in accordance with the provisions of Chapter XVII of the Act;
(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 Act.
Centralised Processing Cell
3. The Board may set up as many Centralised
Processing Cells as it may deem necessary and specify their respective
jurisdictions.
Furnishing of correction statement of tax deducted
at source
4. (1) A deductor shall furnish the correction
statement of tax deducted at source in the form specified by the Director
General-
(a) at the authorised agency through
electronic mode; or
(b) online through the portal.
(2) The correction statement referred to in
sub-paragraph (1) shall be furnished under digital signature or verified
through a process in accordance with the procedure, formats, and standards
specified by the Director General.
Processing of statements
5. (1) The Cell shall process the statement of tax
deducted at source furnished by a deductor in the manner specified under
sub-section (1) of section 200A of the Act after taking into account the
information contained in the correction statement of tax deducted at source, if
any, furnished by the deductor before the date of processing.
(2) The Commissioner may-
(a) adopt appropriate 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 specified by the Director General.
(3) Where a rectification has the effect of
reducing the refund or increasing the liability of the deductor, an intimation to
this effect shall be sent to the deductor electronically by the Cell and the
reply of the deductor shall be furnished in the form and manner specified by
the Director General.
(4) Where an amendment has the effect of reducing
a refund already made or increasing the liability of the deductor, the order
under section 154 of the Act passed by an Income-tax authority of the Cell
shall be deemed to be a notice of demand under section 156 of the Act.
Adjustment against outstanding tax demand
7. Where a refund arises from the processing of a
statement under this scheme, the provisions of section 245 of the Act shall, so
far as may be, apply.
Appeal
8. (1) Where a statement of tax deducted at source
is processed at the Cell, the appeal proceedings relating to the processing of
the statement shall lie with the Commissioner of Income-tax (Appeals) having
jurisdiction over the Assessing Officer who has jurisdiction over the deductor
and any reference to Commissioner of Income-tax (Appeals) in any communication
from the Cell shall mean such jurisdictional Commissioner of Income-tax
(Appeals).
(2) The Assessing Officer who has 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 or intimation passed or sent by the Cell under the provisions of the
Act.
(3) The deductor shall furnish the reply to any
communication under sub¬paragraph (2) in such format as may be specified by the
Director General.
Service of notice or communication
10. (1) The service of a notice or order or
intimation or any other communication by the Cell may be made by delivering or
transmitting a copy thereof to the deductor,-
(a) by electronic mail; or
(b) by placing such copy in the registered
electronic account of the deductor on the portal of the Cell; or (c) by any
mode mentioned in sub-section (1) of section 282 of the Act.
(2) The date of posting of any communication under
sub-paragraph (1) in the electronic mail or electronic account of the deductor
in the portal of the Cell shall be deemed to be the date of service of such
communication.
(3) The intimation, orders and notices shall be
computer generated and need not carry physical signature of the person issuing
it.
Power to specify procedure and processes
11.The Director General may specify procedures and
processes, 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;
(e) the manner of verification of
rectification application;
(f) receipt and processing of rectification
applications in the Cell;
(g) the mode and format of the
acknowledgement to be issued by the Cell for the receipt of any document;
(h) 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;
(j) provision of web portal facility
including login facility, tracking status of correction statement of tax
deducted at source or statement of tax deducted at source, display of relevant
details of tax deduction or refunds to the taxpayer or deductor, as the case
may be, and facility of download of relevant information;
(k) call centre to answer queries and
provide taxpayer services, including outbound calls to a deductor requesting
for clarification to facilitate the processing of the statement of tax deducted
at source filed;
(l) provision of grievance redressal
mechanism in the Cell;
(m) managing tax administration functions
such as receipt, scanning, data entry, processing, storage and retrieval of
statement of tax deducted at source and documents in a centralised manner or
receipt of paper documents through authorised intermediaries.
