CBDT has vide Notification No. 3/2013, dated 15-1-2013 introduced Centralised Processing of Statements of Tax Deducted at Source Scheme, 2013 for centralised processing of statements of tax deducted at source. Vide clause 4 of the notification CBDT has specified that correction statement of tax deducted at source shall be furnished under digital signature or verified through a process in accordance with the procedure, formats, and standards specified by the Director General.
Relevant Potion of the above Circular is as follows :-
Furnishing of correction statement of tax deducted at source”
(1) A deductor shall furnish the correction statement of tax deducted at source in the form specified by the Director General-
(a) at the authorised agency through electronic mode; or
(b) online through the portal.
(2) The correction statement referred to in sub-paragraph
(a) shall be furnished under digital signature or verified through a process in accordance with the procedure, formats, and standards specified by the Director General.