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Income Tax - Highlights / Catch Notes

Home Highlights December 2023 Year 2023 This

Rectification u/s 154 - AO rejected TDS Credit after issuance ...

Income Tax

December 18, 2023

Rectification u/s 154 - AO rejected TDS Credit after issuance intimation U/s 143(1) - withdrawal of TDS is a separate activity of the deductor. The mere rejection of TDS credit is not serving the purpose. The transaction, execution of works and other evidence should be considered during withdrawn of TDS credit after processing of return U/s 143(1). The execution of section 154 can not be mechanical purpose. - AT

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