Central Board of Direct Taxes (CBDT) has issued new instructions vide Notification No 03/2013 bearing S.O. 169 (E) dated 15-01-2013 regarding submission of e-TDS correction statements.
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.
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.
