[TO BE
PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY,
PART
II, SECTION 3, SUB-SECTION (ii) of dated the 15th JANUARY, 2013]
GOVERNMENT
OF INDIA
MINISTRY
OF FINANCE
DEPARTMENT
OF REVENUE
[CENTRAL
BOARD OF DIRECT TAXES]
NOTIFICATION
New Delhi, the 15thJanuary, 2013
S.O. 169 (E).— In exercise of the powers conferred by
sub-section (2) of section 200A of the Income-tax Act, 1961 (43 of 1961), the
Central Board of Direct Taxes hereby makes the following scheme for centralised
processing of statements of tax deducted at source, namely:—
1.
Short title and commencement.— (1) This scheme may be called the Centralised Processing
of Statements of Tax Deducted at Source Scheme, 2013.
(2)
It shall come into force on the date of its publication in the Official
Gazette.
2.
Definitions.— (1) In
this scheme, unless the context otherwise requires,—
(a) “Act” means the Income -tax Act, 1961 (43 of 1961);
(b) “Assessing Officer” means
the Assessing Officer who is ordered or directed under section 120 of the Act
to exercise or perform all or any of the powers and functions conferred on, or
assigned to, an Assessing Officer under Chapter XVII of the Act;
(c) “authorised agency” means
the person authorised by the Director General to receive the statement of tax
deducted at source or correction statement of tax deducted at source;
(d) “Board” means the Central
Board of Direct Taxes constituted under the Central Boards of Revenue Act, 1963
(54 of 1963);
(e) “Cell” means the
Centralised Processing Cell having jurisdiction over such statements of tax
deducted at source as may be specified by the Board;
(f) “Commissioner” means the
Commissioner of Income-tax in charge of the Centralised Processing Cell;
(g) “correction statement of
tax deducted at source” means the statement furnished for rectifying any
mistake or to add, delete or update the information furnished in the statement
of tax deducted at source furnished under sub-section (3) of section 200 of the
Act;
(h) “deductor” means a person
deducting tax in accordance with the provisions of Chapter XVII of the Act;
(i) “Director General” means
the Director General of Income-tax (Systems) appointed as such under
sub-section(1) of section117 of the Act;
(j) “portal” means the web
portal of the authorised agency or the web
portal of the Cell, as the
case may be;
(k) “statement of tax
deducted at source” means statement of tax deducted at source furnished under
sub-section (3) of section 200 of the Act.
(2) The words and expressions
used herein but not defined and defined in the Act shall have the meaning
respectively assigned to them in the Act.
3.
Centralised Processing Cell.— The Board may set up as many Centralised Processing Cells
as it may deem necessary and specify their respective jurisdictions.
4.
Furnishing of correction statement of tax deducted at source.— (1) A deductor shall furnish
the correction statement of tax deducted at source in the form specified by the
Director General—
(a) at the authorised agency
through electronic mode; or
(b) online through the
portal.
(2) The correction statement
referred to in sub-paragraph (1) shall be furnished under digital signature or
verified through a process in accordance with the procedure, formats, and
standards specified by the Director General.
5.
Processing of statements.— (1)
The Cell shall process the statement of tax deducted at source furnished by a
deductor in the manner specified under sub-section (1) of section 200A of the
Act after taking into account the information contained in the correction
statement of tax deducted at source, if any, furnished by the deductor before
the date of processing.
(2)
The Commissioner may—
(a) adopt appropriate
procedure for processing of the statement of tax deducted at source; or
(b) decide the order of
priority for processing of the statement of tax deducted at source based on
administrative requirements.
6.
Rectification of mistake.— (1)
An Income-tax authority of the Cell may, with a view to rectifying any mistake
apparent from the record under section 154 of the Act, on its own motion or on
receiving an application from the deductor, amend any order or intimation
passed or sent by it under the Act.
(2) An application for
rectification shall be furnished in the form and manner specified by the
Director General.
(3) Where a rectification has
the effect of reducing the refund or increasing the liability of the deductor,
an intimation to this effect shall be sent to the deductor electronically by
the Cell and the reply of the deductor shall be furnished in the form and
manner specified by the Director General.
(4) Where an amendment has
the effect of reducing a refund already made or increasing the liability of the
deductor, the order under section 154 of the Act passed by an Income-tax
authority of the Cell shall be deemed to be a notice of demand under section
156 of the Act.
7.
Adjustment against outstanding tax demand.— Where a refund arises from the processing of a statement
under this scheme, the provisions of section 245 of the Act shall, so far as
may be, apply.
8.
Appeal.— (1)
Where a statement of tax deducted at source is processed at the Cell, the
appeal proceedings relating to the processing of the statement shall lie with
the Commissioner of Income-tax (Appeals) having jurisdiction over the Assessing
Officer who has jurisdiction over the deductor and any reference to
Commissioner of Income-tax (Appeals) in any communication from the Cell shall
mean such jurisdictional Commissioner of Income-tax (Appeals).
(2) The Assessing Officer who
has jurisdiction over the deductor shall submit the remand report and any other
report to be furnished before the Commissioner of Income-tax (Appeals) and an
order, if any, giving effect to appellate order shall be passed by such
Assessing Officer.
9. No
personal appearance at the Cell.— (1) No person shall be required to appear personally or
through authorised representative before the authorities at the Cell in
connection with any proceedings.
(2) The Cell may call for
such clarification, evidence or document as may be required for the purposes of
the processing of statement of tax deducted at source or for the purposes of
the rectification of any order or intimation passed or sent by the Cell under
the provisions of the Act.
(3) The deductor shall
furnish the reply to any communication under sub-paragraph (2) in such format
as may be specified by the Director General.
10.
Service of notice or communication.—(1) The service of a notice or order or intimation or any
other communication by the Cell may be made by delivering or transmitting a
copy thereof to the deductor,—
(a) by electronic mail; or
(b) by placing such copy in
the registered electronic account of the deductor on the portal of the Cell; or
(c) by any mode mentioned in
sub-section (1) of section 282 of the Act.
(2) The date of posting of
any communication under sub-paragraph (1) in the electronic mail or electronic
account of the deductor in the portal of the Cell shall be deemed to be the
date of service of such communication.
(3) The intimation, orders
and notices shall be computer generated and need not carry physical signature
of the person issuing it.
11.
Power to specify procedure and processes.— The Director General may specify procedures and processes,
from time to time, for effective functioning of the Cell in an automated and
mechanised environment, including specifying the procedure, formats, standards
and processes in respect of the following matters, namely:—
(a) form of correction
statement of tax deducted at source;
(b) the manner of
verification of correction statement of tax deducted at source;
(c) receipt of correction
statement of tax deducted at source;
(d) form of rectification
application;
(e) the manner of
verification of rectification application;
(f) receipt and processing of
rectification applications in the Cell;
(g) the mode and format of
the acknowledgment to be issued by the Cell for the receipt of any document;
(h) the mode of
authentication of any document or information submitted to the Cell, including
authentication by digital signature or electronic signature;
(i) validation of any
software used for electronic filing of correction statement of tax deducted at
source or rectification application;
(j) provision of web portal
facility including login facility, tracking status of correction statement of
tax deducted at source or statement of tax deducted at source, display of
relevant details of tax deduction or refunds to the taxpayer or deductor, as
the case may be, and facility of download of relevant information;
(k) call centre to answer
queries and provide taxpayer services, including outbound calls to a deductor
requesting for clarification to facilitate the processing of the statement of
tax deducted at source filed;
(l) provision of grievance
redressal mechanism in the Cell;
(m)managing tax
administration functions such as receipt, scanning, data entry, processing,
storage and retrieval of statement of tax deducted at source and documents in a
centralised manner or receipt of paper documents through authorised
intermediaries.
[Notification No. 03 /2013
[F.No. 142/39/2012-SO (TPL)]
(RAJESH KUMR BHOOT)
Director (TPL-III)
