Income Tax - Download of TDS certificates, Consolidated files etc.
SECTION 200 of the Income Tax Act provides for filing of TDS statements. The manner of filing such statements and the particulars have been laid down in Rule 31A of the Income Tax Rules. Vide Sub Rule 5 of Rule 31A of the Income Tax Rules, it has been specified that the Director General of Income Tax (Systems) shall specify the procedures, formats and standards for the purposes of furnishing and verification of the statements or claim for refund in Form 26B and shall be responsible for the day-to-day administration in relation to furnishing and verification of the statements or claim for refund in Form 26B in the manner so specified.
In exercise of the powers delegated by the Central Board of Direct Taxes (Board) under Explanation to Sub Rule 5 of Rule 31A of the Income-tax Rules 1962, the Principal Director General of Income-tax(Systems) has laid down the authentication mechanism for filing of correction statements & download of TDS certificates, Consolidated files etc. by Banks and Corporates deductors.
CBDT Notification No. 3/2015., Dated December 01, 2015