Income-tax Act, 1961
Section - 206CB - Processing of statements of tax collected at source
Processing of statements of tax collected at source.206CB. (1) Where a statement of tax collection at source or a correction statement has been made by a person collecting any sum (herein referred to as collector) under section 206C, such statement shall be processed in the following manner, namely:-
| (a) | - | the sums collectible under this Chapter shall be computed after making the following adjustments, namely:- |
| (i) | - | any arithmetical error in the statement; |
| (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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