Income-tax Act, 1961

Section - 200A - Processing of statements of tax deducted at source and other statements

Processing of statements of tax deducted at source^12-13[and other statements].

200A. (1) Where a statement of tax deduction at source or a correction statement has been made by a person deducting any sum (hereafter referred to in this section as deductor) under section 200, such statement shall be processed in the following manner, namely:-

(a)

the sums deductible under this Chapter shall be computed after making the following adjustments, namely:-

(i)	-	any arithmetical error in the statement; or
(ii)	-	an incorrect claim, apparent from any information in the statement;

(b)

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