Notification No. 3/2013, [F.No.142/39/2012-SO(TPL)],
dated 15.01.2013
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.
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