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Section 200A - Processing of statements of tax deducted at source. - Income-tax Act, 1961Extract ..... im, apparent from any information in the statement; (b) the interest, if any, shall be computed on the basis of the sums deductible as computed in the statement; 3[(c) the fee, if any, shall be computed in accordance with the provisions of section 234E; (d) the sum payable by, or the amount of refund due to, the deductor shall be determined after adjustment of the amount computed under clause (b) and clause (c) against any amount paid under section 200 or section 201 or section 234E and any amou ..... x x x x x Extracts x x x x x Section 200A - Processing of statements of tax deducted at source. - Income-tax Act, 1961 x x x x x Extracts x x x x x ..... nder sub-section (1), the Board may make a scheme for centralised processing of statements of tax deducted at source to expeditiously determine the tax payable by, or the refund due to, the deductor as required under the said sub-section.] ******************* Notes: 1. Inserted vide Finance (No.2) Act, 2009, w.e.f. 1-4-2010 2. Inserted vide THE FINANCE (No. 2) ACT, 2014 w.e.f. 1st day of October, 2014. 3. Substituted vide THE FINANCE ACT, 2015 w.e.f. 1st day of June, 2015, before it was read as, ..... x x x x x Extracts x x x x x Section 200A - Processing of statements of tax deducted at source. - Income-tax Act, 1961 x x x x x Extracts x x x x x
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