Subscription   Feedback   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Articles Highlights TMI Notes SMS News Newsletters Calendar Imp. Links Database Experts Contact us More....
Extracts
Home List
← Previous Next →

Insertion of new section 206CB- Processing of statements of tax collected at source

Section 55 - Act - DIRECT TAXES - Income-tax - Finance Act - Section 55 - Insertion of new section 206CB 55. After section 206CA of the Income-tax Act, the following section shall be inserted with effect from the 1st day of June, 2015, namely:- Proce .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

be processed in the following manner, namely:- (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 info .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

or the amount of refund due to, the collector, shall be determined after adjustment of the amount computed under clause (b) and clause (c) against any amount paid under section 206C or section 234E and any amount paid otherwise by way of tax or inte .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

what is new what is new
  ↓     bird's eye view     ↓  


|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version