Revised Mechanism for Filing of Correction Statements, Download of TDS Certificates, etc.

Stringent Authorisation Mechanism for Filing of Correction Statements, Download of TDS Certificates, Consolidated Files, etc. by Banks / Corporates

The Direct Taxes Directorate of Income-tax (Systems), CBDT vide Notification No. 3 /2015 dt. 1st of December 2015 has notified “Stringent Authentication Mechanism through Corporate Head Quarter Server for filing of Correction statements & download of TDS certificates, Consolidated files etc. by Banks / Corporates.

Section 200 of the Income tax Act provides for filing of TDS statements. The manner of filing such statements and the particulars have been laid down in Rule 31A of the Income tax Rules. Vide Sub Rule 5 of Rule 31A (placed at DFA-Il) of the Income Tax Rules, it has been specified that the Director General of Income Tax (Systems) shall specify the procedures, formats and standards for the purposes of furnishing and verification of the Statements or claim for refund in Form 26B and shall be responsible for the day-to-day administration in relation to furnishing and verification of the statements or claim for refund in Form 26B in the manner so specified.

In exercise of the powers delegated by the CBDT under Explanation to Sub Rule 5 of Rule 31A of the Income-tax Rules 1962, the Principal Director General of lnoome-tax(Systems) lays down the authentication mechanism for filing of correction statements & download of TDS certificates, Consolidated files etc. by Banks and Corporates deductors as under:

CBDT Notification 3/2015 dt. 1 Dec. 2015 Revised Mechanism for filing of Correction Statements

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