Credit for TDS - Is it no more tedious?
Material type: Mixed materialsPublication details: 2013Description: 66-71Subject(s): NLM classification:- 336.2
Item type | Current library | Call number | Vol info | Status | Date due | Barcode | |
---|---|---|---|---|---|---|---|
Periodicals/Magazines | SSCBS Library | 61/12 | Available | P14900 |
The computerisation of processing of returns was brought into effect by the Finance Act, 2008 w.e.f. 1st April 2008. The scheme was brought in with a view to correct any arithmetical error in the return and any incorrect claim apparent from the return. Five years down the line, every practicing Chartered Accountant and to a large extent Income Tax Assessees, would by now have been accustomed to receiving the intimation u/s 143(1) from the Central Processing Centre (CPC), Bengaluru, showing the demnd/refund for the relevant Assessment Year and in ase of refunds the adjustment of earlier year demand against the said refund u/s 245.
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