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Processing of statements of tax collected at source

Section 206CB - Act - Part BB. - Collection at source - Income Tax - Section 206CB - 1[ 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 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) a .....

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ount 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 the determination under clause (d) shall be granted to the collector: Provided that no intimation under this sub-section shall be sent after the expiry of the period of one year from the end of the finan .....

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