Income-tax Act, 1961
Section - 200A - Processing of statements of tax deducted at source and other statements
Processing of statements of tax deducted at source12-13[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) | .... To read the full section download the app from Google Play store
24 October 2026
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