As per Income Tax Act Section 200A, TDS return processing has been started. After processing TDS return, intimationis to be sent to the concerned decutor/collector. Three major or good rectification has been done w.e.f. 01-07-2012 regarding intimation of TDS returns which are given as under :-
- Under section 154, rectification can be done in TDS intimation.
- Against the intimation under section 245A, CIT (Appelas) can be done.
- After intimation of TDS return, under section 156 will be treated demand notice.