CIT,CPC(TDS) AUTHORIZED FOR PROCESSING OF
TDS RETURNS
Notification No.: 17/2013
Dated: 26th February, 2013
In exercise of the powers
conferred by sub-sections (1) and (2) of section 120 of the Income-tax Act,
1961 (43 of 1961), the Central Board of Direct Taxes hereby-
(a)
directs that the Commissioner of Income-tax specified in column (2) of the Schedule hereto annexed, having his
headquarters at the place specified in the corresponding entry in column (3) of
the said Schedule, shall exercise
the concurrent powers-
(i) of processing of
statement of tax deducted at source (hereinafter referred to as
“statement”) under sub-section (1) of section 200A of
the Income-tax Act, 1961;
(ii) of rectifying the
mistakes which are apparent from processing of the statement under section 154 of
the Income-tax Act, 1961;
(iii) to set off or adjust refunds against
outstanding tax liability of the deductor under section 245 of the Income-tax
Act, 1961; and
(iv) to issue notice of demand under section 156 of
the Income-tax Act, 1961,in respect of such cases or classes of cases specified
in the corresponding entry in column (4) of the said Schedule;
(b) authorizes the Commissioner
of Income-tax specified in column (2) of the Schedule to issue orders
in writing for the exercise of the powers and performance of the
functions by the Additional Commissioners or Joint Commissioners of Income-tax,
who are subordinate to him, in respect of such cases or classes of cases
specified in the corresponding entry in column (4) of the saidSchedule;
(c) authorizes the Additional Commissioners or Joint Commissioners of
Income-tax, referred to in clause (b) of this notification, to issue
orders in writing for the exercise of the powers andperformance of the
functions by the Assessing Officers, who are subordinate to them, in respect of
such cases or classes of cases specified in the corresponding entry in column
(4) of the saidSchedule, in respect of which such Additional Commissioners or
Joint Commissioners of Income-tax are authorized by the Commissioner of
Income-tax under clause (b) of this notification.
Sl.No.
|
Designation of Income-tax
Authority |
Headquarters
|
Jurisdiction
|
(1)
|
(2)
|
(3)
|
(4)
|
1.
|
Commissioner
of Income-tax,
Centralised Processing Cell (TDS) |
New
Delhi
|
1.
All cases where the statement of tax deductedat source is liable to be
furnished under ChapterXVII-B of
the Income-tax Act, 1961 by the deductor.
2. All cases where
the statement is liable to be furnished by the Pay and Accounts Officer or
Treasury Officer or Cheque Drawing and Disbursing Officer or any other person
by whatever name called to whom the deductor reports the tax so deducted,
under ChapterXVII-B of the Income-tax Act, 1961 read with Rule 30 of the
Income-tax rules, 1962.
3. All cases where
certificates have been issued under section 195 or section 197 of the
Income-tax Act, 1961.
4.
All cases wheredeclaration has been furnished under section 197A of the
Income-tax Act, 1961.
5. All cases where
information relating to any payment or sum has been furnished under sub
section (6) of section 195 of the Income-tax Act, 1961.
6.
All cases where a statement or declaration or information has been
furnished regarding any payment or sum withoutdeduction of tax at source
or deduction at a lower rate under Chapter XVII-B of the Income
tax Act, 1961.
7. Any other case
or class of cases which the Board may direct from time to time.
|
Regards
CA. Mona Singhal
Partner
Arpit Gupta & Associates
Chartered Accountants
701, Nirmal Tower,
26, Barakhamba Road,
Connaught Place, Delhi-110001
Mobile:- +91-9873082769
Website: www.caaga.co.in
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