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

Section 55 - 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:- Processing of statements of tax collected at source 206CB. (1) Where a statement of tax collection at source or a correction statement has been made by a person collecting any sum (herein referred to as collector) under section 206C, such statement shall be pro .....

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e 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 interest or fee; (e) an intimation shall be prepared or generated and sent to the collector specifying the sum determined to be payable by, or the amount of refund due to, him under clause (d); and (f) the amount of refund due to the collector in pursuance of .....

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