e-TDS :- New correction statement of tax deducted at source procedure

CBDT has issued new instructions vide Notification No 03/2013 bearing S.O. 169 (E) dated 15-01-2013 regarding submission of etds correction statements. 

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 (1) shall be furnished under digital signature or verified through a process in accordance with the procedure, formats, and standards specified by the Director General.

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