State government protocols for income tax deductions
The state government shall produce the certificate before the assessing officer within two years from the end of the assessment year, in which income is assessable, the assessing officer shall amend the order or any intimation or deemed intimation under a sub-section, as the case may be, and the provisions of the section shall apply.
Nothing contained in this sub-section shall apply unless the income, from which tax has been deducted, is disclosed in the return of income filed by the assessee for the relevant assessment year. When a capital gain from the transfer of a capital asset—land, a building, or both—is calculated in the assessment for any year by using the full value of the consideration received or accruing as a result of the transfer as the value accepted or evaluated by any jurisdiction of a State Government for the purpose of paying stamp duty in accordance with section 50C's subparagraph and afterwards, any appeal, revision, or reference mentioned in a clause of that section's sub-section refers to such value as having been amended, in order to calculate the capital gain, the assessing officer must modify the order of assessment and assume that the whole value of the consideration was the value as updated in the appeal, revision, or reference; and, to the extent possible, the provisions of section 154 shall apply thereto. The four-year term shall be measured from the end of the year immediately before the year in which the order modifying the value was made in that appeal, revision, or reference.
If a capital gain from the sale of a capital asset—whether sold as a result of a lawfully required purchase or otherwise—is included in the assessment for any year, the evaluation for which was ascertained or approved by the National Government or the Reserve Bank of India, is calculated by taking the remuneration or consideration as regarded to in a clause or, as the case may be, the remuneration or consideration increased or further increased to be the full amount of evaluation deemed to be acquired or accumulating as an outcome of the transfer of the asset and consequently such remuneration or consideration is diminished by any court, Tribunal or other authority, the Assessing Officer must modify the assessment order in order to account for the compensation or consideration that has been decreased by the court, tribunal, or other body when computing the capital gain. The requirements of section 154 shall, to the extent possible, apply thereto, and the four-year term shall be measured from the end of the year in which the court, tribunal, or other body issued the decision decreasing the compensation.
Details can be fetched here for section 12a.