CBDT has vide notification No. 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

4. (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.”