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Section 200A - Processing of statements of tax deducted at source

Income Tax - Deduction of Tax at Source (TDS), Collection of Tax at Source (TCS) / Withholding Tax - 36 - SEC - 200A: PROCESSING OF STATEMENTS OF TAX DEDUCTED AT SOURCE Where a statement of tax deduction at source has been made by a person deducting any sum u/s 200, such statement shall be processed in the following manner:- (a) the sums deductible under this Chapter shall be computed after making the following adjustments, namely:- (i) any arithmetical error in the statement; or (ii) an incorre .....

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